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2022 (12) TMI 71 - AT - Income TaxRectification of mistake u/s 154 - short credit of TDS - Assessee’s contention is that the aforesaid rectification application has not yet been disposed of by the Department - HELD THAT:- As it clearly appears from record that the Assessee did not file proper application signed by it u/s 154 of the Act for efficacious remedy, therefore rightly not entertained by the AO however considering the magnitude, the peculiar facts and circumstances of the case and to cut short the litigation, we deem it appropriate as the parties also agreed, to direct the AO to verify the claim of TDS and grant the credit, if the Assessee is entitled to, suffice to say by disposing of the ‘rectification application’ referred to above filed by the Assessee within a period of 03 months and by affording reasonable opportunity of being heard to the Assessee. As we have directed the AO to dispose of the Rectification Application filed by the Assessee u/s 154 of the Act for efficacious remedy, hence in our considered view, there is no need to decide this appeal on merit.
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