https://www.taxtmi.com/caselaws?id=466691 Retrospective merger effect recognised for tax administration necessitated challan migration to the transferee; the department had completed migration at one office but pending technical migration at a specified Circle office prevented final processing. The court treated the factual and legal matrix as identical to an earlier disposed matter and held that continued pendency was unwarranted, directing respondent to finalise the rectification application within eight weeks and to process any refund or credit claims expeditiously. Subject to successful challan migration, the petitioner is entitled to claim refunds or credits in accordance with law. en-us Wed, 04 Oct 2023 00:00:00 +0530 Mon, 16 Feb 2026 20:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466691 Retrospective merger effect recognised for tax administration necessitated challan migration to the transferee; the department had completed migration at one office but pending technical migration at a specified Circle office prevented final processing. The court treated the factual and legal matrix as identical to an earlier disposed matter and held that continued pendency was unwarranted, directing respondent to finalise the rectification application within eight weeks and to process any refund or credit claims expeditiously. Subject to successful challan migration, the petitioner is entitled to claim refunds or credits in accordance with law. Case-Laws Income Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466691