Rohit Madan v. the National Faceless Assessment Center & Anr.
Case brief
What is this about?
A practising advocate sought expeditious decision of pending rectification applications for AY 2017-18, 2018-19 and 2020-21. The court directed the AO to decide them in accordance with law by a fixed deadline and barred coercive recovery or refund adjustment meanwhile.
What did the court decide?
AO directed to decide rectification applications by stated deadline; coercive measures and refund adjustment barred meanwhile; refund may be withheld till deadline.