On writ, the court directed the Deputy Commissioner to ensure that the rectification application initiated by the assessee was dealt with and finalised at the earliest within eight weeks. Subject to the migration of cases being done successfully, the assessee would be entitled to claim whatever refund it was entitled to in accordance with law. The refund application, if any, should also be processed and finalised as expeditiously as possible.
Virtusa Consulting Services Pvt. Ltd. v. Dy. CIT (2025) 483 ITR 356 (Telangana) (HC)
S. 154: Rectification of mistake-Mistake apparent from the record-Refund-Amalgamation-Directions issued for expeditious disposal of rectification application and grant of refund upon migration of cases within Department. [S. 237, Art. 226]
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