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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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Income Tax October 23, 2021 Case Laws 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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Acts Income Tax