https://www.taxtmi.com/caselaws?id=298296 The Court found that the subsequent Form-3 issued by the revenue, treating the case as a search case, was invalid as the petitioner's case had already been settled with an original Form-5. The Court directed the restoration of the original Form-5 without requiring the petitioner to file Form-4 again. Emphasizing the need for technology to not burden taxpayers, the Court instructed the involvement of DGIT (Systems) to address the technological hindrance in restoring the original Form-5. The next hearing was set for 27th August, 2021, with orders to be uploaded online and shared with counsel via email. en-us Wed, 25 Aug 2021 00:00:00 +0530 Mon, 25 Oct 2021 09:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298296 The Court found that the subsequent Form-3 issued by the revenue, treating the case as a search case, was invalid as the petitioner's case had already been settled with an original Form-5. The Court directed the restoration of the original Form-5 without requiring the petitioner to file Form-4 again. Emphasizing the need for technology to not burden taxpayers, the Court instructed the involvement of DGIT (Systems) to address the technological hindrance in restoring the original Form-5. The next hearing was set for 27th August, 2021, with orders to be uploaded online and shared with counsel via email. Case-Laws Income Tax Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298296