Sec. 237 of the Income-tax Act, 1961 – Refund - Aggrieved by the failure of respondents to issue refund for the A.Y. 2017-18 and to process the return for A.Y. 2018-19, the petitioner filed writ petition. High Court disposed of the writ petition holding that “AO concerned, may take all reasonable endeavours possible under these circumstances to ensure that the plea made by the petitioner in the above said rectification application filed under section 154 of the IT Act, for the assessment year 2018-19 may be taken up without any further delay, and after affording reasonable opportunity of being heard to the petitioner, through authorized officials or a counsel if any, will take a considered decision thereon and also take into consideration, the plea of the petitioner that the petitioner is legally entitled for securing the benefit of claim for TDS credit as afore stated without much delay, going by the case of the petitioner, that the amounts involved in the TDS problems are rectified, which comes to the tune of more than Rs. 3.34 crores, and also taking into account, extreme fragility of the liquidity issues now being faced by the petitioner concerned”. - UNITAC ENERGY SOLUTIONS (INDIA)(P.) LTD. V/s PR. CHIEF CIT - [2020] 272 TAXMAN 464 (KER)