https://www.taxtmi.com/caselaws?id=403615 A writ of mandamus was issued where two PAN numbers linked to a deceased assessee prevented electronic filing under the Direct Tax Vivad Se Vishwas Scheme, 2020. The Court held that computer systems are only facilitators and cannot obstruct statutory or scheme-based compliance. When automation creates a technical barrier, the tax authorities must manually accept and process the applications so that a time-bound settlement scheme is not defeated. The respondents were directed to merge or transfer the PAN-linked data and to consider the applications in accordance with the prayers made. en-us Mon, 25 Jan 2021 00:00:00 +0530 Wed, 03 Feb 2021 10:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403615 A writ of mandamus was issued where two PAN numbers linked to a deceased assessee prevented electronic filing under the Direct Tax Vivad Se Vishwas Scheme, 2020. The Court held that computer systems are only facilitators and cannot obstruct statutory or scheme-based compliance. When automation creates a technical barrier, the tax authorities must manually accept and process the applications so that a time-bound settlement scheme is not defeated. The respondents were directed to merge or transfer the PAN-linked data and to consider the applications in accordance with the prayers made. Case-Laws Income Tax Mon, 25 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403615