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2023 (9) TMI 494 - DELHI HIGH COURTRectification application not been disposed of - timeline fixed u/s 154(a) and 154(8) of the Income Tax Act, 1961 is six (6) months - HELD THAT:- The period involved goes way beyond the statutory timeline fixed for the disposal of a rectification application. This is also the position that obtains as per Instruction No. 1 of 2016 dated 15.02.2016. That said, we find it difficult to understand why the petitioner did not approach the Court within a reasonable period. Repeated representations to the Assessing Officer (AO) and grievances sought cannot explain, in our view, the delay and laches in approaching the Court. The period involved is more than seven (7) years. Therefore, we dispose of the writ petition with the following directions: (i) The concerned officer will dispose of the rectification application within four (4) weeks of receipt of a copy of the judgment. (ii) The AO will bear in mind that the first representation to the respondent was made on 09.10.2019. We are therefore, of the opinion that interest between the period after the expiry of six (6) months from when the rectification application was filed and 09.10.2019 in the facts of this case, ought not to be paid to the petitioner.
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