JUDGMENT :

Manmohan, J.

1. The petition has been heard by way of video conferencing.

2. By way of the present petition, Petitioner is seeking directions to the Respondent No. 1 to dispose of the rectification application dated 15th April, 2021 filed by the Petitioner for assessment year 2016-17 as well as to allow credit of TDS of INR 32,14,36,286/- as appearing in Form 26AS, in a time bound manner and to issue consequential refund of INR 1,54,13,942/- along with the applicable statutory interest.

3. Learned counsel for the Petitioner states that the Petitioner is aggrieved by the inordinate delay on the part of the Respondent No. 1 in disposing of the rectification application dated 15th April, 2021 (which includes continuing grievances from earlier applications dated 10th April, 2018 and 29th January, 2020) filed under Section 154 of the Income Tax Act, 1961 (‘the Act’) seeking credit of taxes deducted at source and issue of the consequential refund of INR 1,54,13,942/- (along with applicable interest under Section 244A) due to the Petitioner for assessment year 2016-17.

4. Learned Counsel for the Petitioner states that while filing the return of income, the Petitioner had claimed cre