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2021 (2) TMI 107 - HC - Income TaxMigrate / merge / transfer / integrate all the data and appeals linked to the new PAN to the old PAN No. - widow of deceased assessee, seeks mandamus directing the respondents to merge/integrate/transfer all the data and the appeals linked to the old PAN to the new PAN of her deceased husband, so as to enable the petitioner to avail the benefit of ‘the Direct Tax Vivad Se Vishwas Scheme, 2020' - HELD THAT:- The computer systems are meant to be facilitators and not impediments. If the computer system, instead of facilitating, is impeding the operation in any particular case, resort to manual acceptance and processing of the application, has to be taken to. The counsel for the respondents seeks time to obtain instructions. Considering the nature of the dispute, no purpose will be served in issuing notice or giving an opportunity for filing a reply. The matter, in view of being time bound, is required to be expeditiously dealt with. We accordingly allow the petition, issuing mandamus to the respondents in terms of prayer paragraphs (a) and (b) of the writ petition as aforesaid. However, since the matter is being allowed at the admission stage, liberty is given to the respondents to, if require any further direction/s, clarification/s or otherwise make any other representation/s, approach this Court, on or before the end of February, 2021.
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