https://www.taxtmi.com/caselaws?id=785240 Supreme Court set aside High Court directions requiring modification of tax-department software and held that assessing officers must verify and adjudicate claims of tax deducted at source; consequently software and automated processes cannot substitute for factual verification, manual examination, or issuance of show cause notices where necessary. The Court affirmed that CBDT instructions are binding on departmental officers and that technology may assist data processing but cannot cause denial of statutory protections or automatically extinguish liabilities; operative effect is that mandated software changes are vacated and verification by competent authority remains necessary. en-us Mon, 12 Jan 2026 00:00:00 +0530 Tue, 14 Jul 2026 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785240 Supreme Court set aside High Court directions requiring modification of tax-department software and held that assessing officers must verify and adjudicate claims of tax deducted at source; consequently software and automated processes cannot substitute for factual verification, manual examination, or issuance of show cause notices where necessary. The Court affirmed that CBDT instructions are binding on departmental officers and that technology may assist data processing but cannot cause denial of statutory protections or automatically extinguish liabilities; operative effect is that mandated software changes are vacated and verification by competent authority remains necessary. Case-Laws Income Tax Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785240