https://www.taxtmi.com/caselaws?id=413922 The court ruled in favor of the petitioner, criticizing the repeated issuances of Form-3 treating the case as a search case and requiring restoration of the original Form-5 without filing an unnecessary Form-4. The court directed the resolution of system functionality issues hindering access to tax data, emphasized the importance of timely refunds, stressed the ongoing digitization in Direct Taxes, and proposed a feedback mechanism for efficient issue resolution. The court urged improvements in coordination, testing of new software, and prompt resolution of system glitches. en-us Fri, 27 Aug 2021 00:00:00 +0530 Sat, 23 Oct 2021 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413922 The court ruled in favor of the petitioner, criticizing the repeated issuances of Form-3 treating the case as a search case and requiring restoration of the original Form-5 without filing an unnecessary Form-4. The court directed the resolution of system functionality issues hindering access to tax data, emphasized the importance of timely refunds, stressed the ongoing digitization in Direct Taxes, and proposed a feedback mechanism for efficient issue resolution. The court urged improvements in coordination, testing of new software, and prompt resolution of system glitches. Case-Laws Income Tax Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413922