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        Case ID :
        Income Tax

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

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

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                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
                                Note: It is a system-generated summary and is for quick reference only.
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                                  ActsIncome Tax
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