AO to consider rectification application if it was filed by assessee during pendency of writ proceedings

INCOME TAX: Where during pendency of writ proceedings against order passed by AO raising demand of tax deducted at source from assessee's salary income, assessee made repeated request by way of rectification application before Assessing Officer but said application was not disposed of, it was appropriate to direct Assessing Officer to consider rectification application filed by assessee and pass orders on same on merits and in accordance with law

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