Assigning serial numbers to applications filed u/s 154 of the Act and disposal thereof as per directions of the Hon’ble Delhi High Court and as per Instructions of CBDT
Mr V P GUPTA, ADVOCATE WHO REPRESENTED THE HISTORICAL REFUND CASE IN DELHI HIGH COURT HAS PREPARED THE DRAFT LETTER AND REQUEST ALL ASSOCIATIONS and affected assesses TO SUBMIT IT TO RESPECTIVE CCIT AND CIT TO DIRECT THE ALL A.O. TO COMPLY WITH THE REQUIREMENTS. The Draft of the same is as given below
Sir,
As your honour is well aware the Hon’ble Delhi High Court vide its order dated 14.03.2013 in a Writ Petition had issued 7 mandamuses to the Department , inter -alia, regarding maintenance of rectification register and disposal of applications filed under section 154 of the Act within a period of 4 / 6 months.
It was specifically directed by the Hon’ble High Court that every Assessing Officer will maintain rectification register and on receipt of the application will issue a serial number with acknowledgement to the applicant and the application shall be entered in the register. The application so received shall be disposed of within a period of 4 / 6 months in terms of affidavit filed by the Department before the Hon’ble High Court though as per the Citizens Charter the application was to be disposed of within a period of 2 months.