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Income Tax - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Glitches and shortcomings in the computer programme and software ...


Court Recommends Flagging Unresolved Software Issues for Policy Decisions to Improve Tax Assessment Process Efficiency.

October 23, 2021

Case Laws     Income Tax     HC

Glitches and shortcomings in the computer programme and software - DGIT (Systems) states that in the event any Assessing Officer has an issue with the operation of the computer programme or software, the said officer raises a ticket which is then resolved by the concerned vertical in her department, and in the event, the issue cannot be resolved by the concerned vertical, the officer can raise a ticket with another vertical. - The Court has suggested to the DGIT (Systems) that in the event the ticket cannot be resolved by any of the verticals due to constraints/limitations in the system or software, then a mechanism should be put in place whereby the said issue can be flagged for a policy decision before her. - HC

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