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2022 (5) TMI 524 - DELHI HIGH COURTRectification of application u/s 154 - Period of limitation - Petitioner states the Respondents have committed certain errors in granting credit and calculating interest under Section 234B and Section 244A of the Act in its remand Order - HELD THAT:- CBDT instruction No.2/2013 [F. No. 225/76/2013/ITA.II] dated 5th July, 2013 and Letter [F. No.225/148/2015-ITA-II], dated 5th July, 2015 stipulates that the Assessing Officers must strictly follow the time limit of six months provided under Section 154(8) of the Act in disposing of the rectification applications. Further, this Court in Nortel Networks India International Inc. [2022 (3) TMI 155 - DELHI HIGH COURT] and Cheil India Private Limited [2021 (10) TMI 1324 - DELHI HIGH COURT] has given directions to the respondents to dispose of similar rectification applications in a time-bound manner. Consequently, this Court disposes of the present writ petition and application with a direction to the concerned respondent to decide the petitioner’s rectification application dated 8th July, 2021 filed under Section 154 of the Act in accordance with law by way of a reasoned order within six weeks. In the event of refund, if any, the same shall be granted to the petitioner with applicable interest within the aforesaid period.
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