AO to rectify his order as he failed to consider an amendment to which retro-effect was given by HC

IT : Where Assessing Officer made disallowance under section 40(a)(ia) for not depositing tax deducted at source within time stipulated under section 200(1) but subsequently section 40(a)(ia) was amended providing to make such disallowance only in case of not depositing tax deducted before due date specified under section 139(1) and such amendment was held to be retrospective by jurisdictional High Court, Assessing Officer should have rectified his order by deleting impugned disallowance