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TMI Blog2015 (10) TMI 1902X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 31st August, 2012 (see paragraphs 23 and 24 above). The said direction, we understand has been implemented. (iii) With regard to past adjustments where procedure under Section 245 has not been followed, we have issued directions in paragraphs 26 to 28. (iv) With regard to the interest under Section 244 A, we have issued directions set out in paragraphs 31 and 32 that interest should be paid when the assessee is not at fault. (v) With regard to uncommunicated intimations under Section 143(1), directions are given in paragraphs 33 and 34. (vi) With regard to unverified TDS under the heading 'U' in Form 26AS, directions have been issued in paragraph 42 for verification and correcting unmatched challans within a time period, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 245 of the Income Tax Act, thereby seeking recovery from number of income tax assessees. He has brought to our notice the immense hardships caused to all these income tax assessees as a result of the alleged mistakes committed by the Income Tax Department. It is submitted that the initial returns, which were taken by the Income Tax Department, were due to a technical error, which is rectified. It was alleged that there was a bug in the computer system. According to the Petitioner, this has been done deliberately. 4. The Income Tax Department has filed a detailed affidavit-in-reply, in which it has been submitted that the directions given by the Delhi High Court have been followed in letter and spirit. 5. After having heard the Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ping in mind the date of filing of return and processing of return by the assessing officer. (vii) The seventh direction / mandamus is regarding credit of TDS to an assessee when the tax deducted has been deposited with the Revenue by the deductor. Directions in this regard have been given in paragraphs 50 and 51. 6. The Income Tax authorities shall follow these directions in case of other cities, including the city of Mumbai, in Maharashtra State. We hope and trust that the Income Tax Department will be more vigilant and ensure that such mistakes will not occur in future. We also direct the Income Tax Department to form a Vigilance Cell to ensure that there is a monitoring authority, which would monitor various policy decisions w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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