2024 (2) TMI 402

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....rna For the Petitioner : Dr. Shashwat Bajpai with Mr. Mahir Khanna, Advocates. For the Respondents : Mr. Sanjay Kumar with Ms. Hemlata Rawat, Advocates ORDER 1. Present writ petitions have been filed seeking directions to the respondents-Revenue to dispose of the rectification applications dated 30th June, 2021 and 29th January, 2020 filed by the petitioner-company and to issue refund of Rs. 2....

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...., which already stands expired in the present cases. He further states that the Circular No.14/2001 dated 9th November, 2001 and Instruction No. 01/2016 dated 15th February, 2016 issued by the Central Board of Direct Taxes (CBDT) states that "time-limit of six months is to be strictly followed by Assessing Officer while disposing applications filed by the assessee/deductor/collector under section ....