Technology to facilitate taxpayer & cannot be used to harass an assessee

Krishan Agarwal Vs. PCIT (Delhi High Court)

This Court is of the opinion that technology is intended to ease and facilitate transactions and cannot be used as a basis for harassing an assessee by asking him to repeatedly file unnecessary and irrelevant forms. This Court is also of the view that the software and the computerised systems should abide by lawful directions and it cannot be that the computer lays down an agenda contrary to law according to which the Court and assessees have to function. If the on

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