Sanjiv Khanna, J. - (1.) This writ petition impugns the order dated 17th March, 2016 passed by the Income Tax Settlement Commission (ITSC, for short) on the miscellaneous application filed by the Principal CIT (Central-2), New Delhi, seeking rectification of the rectification order dated 31st December 2015.
(2.) The impugned order dismisses the said miscellaneous application recording that the Principal Bench, ITSC had taken a conscious decision while passing the rectification order under Section 245D(6B) of the Income Tax Act, 1961 (Act, for short) in view of the amended provisions of Section 234B(2A) introduced with effect from 1st June, 2015.
(3.) The aforesaid observation and finding of the ITSC cannot be faulted for the reason that there cannot be rectification of the rectification order.;