JUDGMENT

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 Application dated 14th May, 2020 granting the consequential TDS credit of Rs.5,51,15,908 due to the petitioner and deleting the incorrect demand of Rs.6,97,16,942 which only arises due to non-grant of the said TDS credit.

2. Learned Counsel for the Petitioner states that the Respondents No.2 has failed to dispose of Petitioner's Rectification Application dated 14th May, 2020 for the Assessment Year 2018-19 within the period of limitation provided in Section 154(8) of the Income Tax Act, 1961 (which lapsed on 31st March, 2021). He states that as a result of the inaction of the Respondent No.2, TDS credit of Rs.5,51,15,908 remains disallowed to the Petitioner and a patently incorrect demand of Rs.6,97,16,942 (Rs.5,51,15