2022 (3) TMI 155

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Meharchandani, and Mr. Arun Singh Bhadauria,, Advocates. Respondents Through : Mr. Zoheb Hossain with Mr. Vipul Agarwal, Advocates for Revenue. J U D G M E N T MANMOHAN, J: (Oral) The hearing has been done by way of a video conferencing. 1. By way of the present writ petition, Petitioner seeks directions to the Respondent No. 2 to dispose of within four weeks, Petitioner's Rectification Appli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the CBDT Circular No.14/2001 read with the CBDT Instruction No. 1/2016 which mandates Respondent No.2 to strictly comply with the statutory limitation provided in Section 154(8) of the Act in disposing of the Petitioner's Rectification Application. 3. In support of his contention, learned counsel for the Petitioner relies on the decision of this Court in LS Cable and System Ltd. V. UOI, W.P. (C) ....