JUDGMENT :

Harisankar V. Menon, J.

The petitioner, an assessee under the Income Tax Act, 1961 (for short ‘the Act’), has filed this writ petition essentially challenging Ext.P4 order dated 05.12.2016 issued by the 1st respondent, rejecting a request made by the assessee under Section 264 of the Act. He also sought for the issue of appropriate directions to the 1st respondent herein to grant refund of the TDS amount based on the revised return filed, following certain judgments referred to in the prayer portion.

2. The short facts necessary for the disposal of this writ petition, are as follows:

The petitioner had filed its return with respect to the Assessment Year 2012-13 belatedly under Section 139(4) of the Act, on 10.05.2013. While filing the said return, the petitioner, though claimed certain losses, did not include certain portions of Tax Deducted at Source, which were reflected in the Form 26AS statements of the petitioner.

3. The assessment proceedings against the petitioner under Section 143(1) were taken culminating in the issue of Ext.P1 intimation dated 04.06.2013. A reference to Ext.P1 would show that the loss, as declared by the petitioner, is accepted. Upon receipt of th