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    <description>The court directed respondent No.2 to process the rectification application for assessment year 2016-17 within six weeks and allowed the adjustment of demand against refunds from previous and subsequent assessment years for the petitioner. This decision aimed to address the delay in processing the application and ensure compliance with statutory provisions, providing relief to the petitioner.</description>
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      <description>The court directed respondent No.2 to process the rectification application for assessment year 2016-17 within six weeks and allowed the adjustment of demand against refunds from previous and subsequent assessment years for the petitioner. This decision aimed to address the delay in processing the application and ensure compliance with statutory provisions, providing relief to the petitioner.</description>
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