2021 (8) TMI 1239

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....cate with Mr. Aniket D Agrawal and Ms. Manisha Sharma, Advocates. Respondents Through: Mr. Puneet Rai, Advocate. The petitions have been heard by way of video conferencing. Writ petition No. 3459/2021 was filed by the petitioner challenging the subsequent Form-3 dated 21st January, 2021 issued by the respondent/revenue after a full and final settlement of disputed taxes in Form-5 dated 28....

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....2021 contending that the designated authority was rendered functus officio after initial Form-5 had been issued on 28^th December, 2020. In fact, the re-revised Form-3 dated 12^th April, 2021 is identical to the initial Form-3 dated 23rd December, 2020. Consequently, the petitioner as of today is at the same position as he was on 23^rd December, 2020. However, the learned counsel for respond....

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....0. This Court is of the opinion that technology is intended to ease and facilitate transactions and cannot be used as a basis for harassing an assessee by asking him to repeatedly file unnecessary and irrelevant forms. This Court is also of the view that the software and the computerised systems should abide by lawful directions and it cannot be that the computer lays down an agenda contrary to....