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    <title>2025 (10) TMI 97 - GUJARAT HIGH COURT</title>
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    <description>HC held that the income tax department had been blindly acting on software-generated data without proper verification, causing wrongful assessments (including proceedings against deceased/amalgamated entities and inactive/multiple PANs). The court noted the department is taking corrective steps but warned officers must apply independent mind rather than treating the software as master. Petition disposed; earlier exemplary cost of Rs. 1 crore was reduced and respondent department ordered to pay Rs. 10,000 to the State Legal Services Authority as token costs.</description>
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    <pubDate>Fri, 12 Sep 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=779301</link>
      <description>HC held that the income tax department had been blindly acting on software-generated data without proper verification, causing wrongful assessments (including proceedings against deceased/amalgamated entities and inactive/multiple PANs). The court noted the department is taking corrective steps but warned officers must apply independent mind rather than treating the software as master. Petition disposed; earlier exemplary cost of Rs. 1 crore was reduced and respondent department ordered to pay Rs. 10,000 to the State Legal Services Authority as token costs.</description>
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