9911796707
TMI Blog2016 (12) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... warkadas, Ms. Prachi Dhanani, Mr. Shyam Gopal i/b Veritas Legal For The Respondent : Mr. A.R. Malhotra a/w Mr. N.A. Kazi P.C. 1. Both these petitions challenge the Communication dated 21st July, 2016 from the Deputy Commissioner of Income Tax expressing his helplessness to process the return of income under Section 143(1) of the Income Tax, 1961 in respect of the return of income filed for Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 143(1) of the Act, the Assessing Officer is required to process a return of income by making adjustment as specified thereunder and sending an intimation to the assessee. This intimation is required to be sent before the expiry of one year from the end of the financial year in which the return of income is filed, if any demand is payable or an amount is refundable to an assessee. In terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mputerization of the system is to enable / assist the Income Tax Officers to discharge its statutory obligations under the Act in a more transparent and time efficient manner and not as a substitute for human action. Therefore, where the computer system, as operating, is an hindrance to the discharge of statutory obligations, then the least that would be expected is that the senior most Officers o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible and senior Officer of the Revenue to file an affidavit setting out the steps taken by it so far to rectify the system, including the time within which the system would be rectified and the alternative method by which the return of income could be processed under Section 143(1) of the Act. 6. We expect the Department to give this the highest attention as this system failure would affect a lar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
