JUDGMENT

Manmohan, J. (Oral)

C.M.No.32048/2022

Exemption allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

W.P.(C) 10976/2022

1. By way of the present petition, Petitioner seeks a direction to the Respondents to pass an order under Section 154 of the Income Tax Act, 1961 (hereinafter referred to as the `Act') in relation to the Assessment Years 2012-13. Petitioner also prays for deletion of demand of Rs.35,66,808/- and for issuance of consequential refunds/credit as may be due for the Assessment Year 2012-13 for non-adjustment of demand of Rs.35,66,808/- against the refunds due to the Petitioner until the rectification application is disposed of.

2. Learned counsel for the Petitioner states that the case of the Petitioner was selected for re-assessment under section 147 and the National Faceless Assessment Centre passed the reassessment order for the Assessment Year 2012-13 making no addition to the returned income of the Pe