(1.) The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.
(2.) Present writ petition has been filed seeking a direction to the respondent to decide the rectification applications dated 15th January, 2020, 05th September, 2020 and 07th September, 2020, wherein the petitioner has prayed for deletion of the interest charged under Section 234A of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') as well as for giving credit of prepaid tax to the tune of Rs. 1,17,54,723/- instead of Rs.1,10,79,251/-.
(3.) Learned counsel for the petitioner states that the respondent has grossly erred in not passing the order on rectification application dated 15th January, 2020 within the time limit prescribed under Section 154(8) of the Act.