2016 (12) TMI 670

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arkadas, Ms. Prachi Dhanani, Mr. Shyam Gopal i/b Veritas Legal For The Respondent : Mr. A.R. Malhotra a/w Mr. N.A. Kazi P.C. 1. Both these petitions challenge the Communication dated 21st July, 2016 from the Deputy Commissioner of Income Tax expressing his helplessness to process the return of income under Section 143(1) of the Income Tax, 1961 in respect of the return of income filed for Asse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction 143(1) of the Act, the Assessing Officer is required to process a return of income by making adjustment as specified thereunder and sending an intimation to the assessee. This intimation is required to be sent before the expiry of one year from the end of the financial year in which the return of income is filed, if any demand is payable or an amount is refundable to an assessee. In terms of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....puterization of the system is to enable / assist the Income Tax Officers to discharge its statutory obligations under the Act in a more transparent and time efficient manner and not as a substitute for human action. Therefore, where the computer system, as operating, is an hindrance to the discharge of statutory obligations, then the least that would be expected is that the senior most Officers of....