Case Law Details
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 only impediment, in the way of granting the relief sought by the petitioners, is the software, then the same should be suitably modified.
1. Since digitisation is being implemented at a rapid pace in the arena of Direct Taxes and a policy decision has been taken to reduce human interface, this Court is of the view that public at large should be asked to use the new software and programme only after the said programme/software has been tested prior in time on a sufficiently large sample base of assesses.
2. The computer programme/software should be flexible enough to incorporate the implementation of Court’s orders.
3. For this purpose, if any policy initiative is required, the DGIT (Systems) should take up the issue with CBDT.
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