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2022 (4) TMI 1129 - HC - Income TaxRectification of mistake u/s 154 - legality and validity of the Demand Notice on the ground that it is contrary to the Assessment Order for the said Assessment Year, dated 07.04.2021 - interest under Section 234 (C) was wrongly charged as such interest could not have been charged, there being no taxable income as income of the petitioner was assessed at loss - petitioner points out that even at this stage, the claim for TDS credit has been overlooked by the Assessing Officer while carrying out the rectification - HELD THAT:- In the circumstances, we direct respondent No.2 to pass a fresh rectification order for the Assessment Year 2018-19 considering the above grievance of the petitioner. The same shall be done within a period of 30 days from the date of receipt of a copy of this order.
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