TMI Blog2012 (5) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... s the numerous difficulties faced by Income Tax assessees country wide due to the faulty processing of the Income Tax Returns and the TDS deducted at source and request that certain directions be issued by this Hon'ble Court so that lakhs of tax payers are saved from the harassment in filing revised returns/rectification petitions every year. 2. The Income tax assessees filing Income Tax returns, on receipt of intimations u/s 143(1), generally are required to pay huge demands which are created because of mismatch of TDS as claimed in the Income Tax return. This is primarily because of the fact that department gives credit of TDS which stands reflected in their online computer records i.e Form No.26AS. 3. Whenever any Department/Govt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessing Officer to the CPC online or as per their records. And thereafter CPC would issue refund for the Balance amount. 6. The Returns of the assesses who have expired are filed by legal heirs and in case of refund the same is issued by CPC in the name of dead person only. This causes great harassment to get the same rectified online or through assessing officer. 7. In case of ITR filed in ITR 4S by the assessee CPC is not considering the taxes paid by the assessees even if they are being reflected in Form 26AS. This is some technical problem in their software. 8. Assesses who are filing their Income Tax return u/s 44AD are not obliged to pay any Advance Tax as per the provisions of the Income Tax Act, 1961. But, while proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uitable directions be issued to the Income Tax Department, to mitigate the hardship of lakhs of tax payers." 2. Issue notice to Union of India, Ministry of Finance through Revenue Secretary, Central Board of Direct Taxes through Chairman, Chief Commissioner of Income Tax, Delhi-I and Director General of Income Tax (Systems), who are impleaded as respondent Nos. 1 to 4 in the present public interest writ petition. 3. In addition to meeting the averments made in the letter, we would like specific response on the following aspects: (1) Whether procedure under Section 245 of the Income Tax Act, 1961 is being followed before making adjustment of refunds and whether assessees are being given full details with regard to demands, which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Department on their system. If no such record is maintained/available on the system, it shall be indicated and the respondents need not furnish the said details. We have requested Mr. O.S. Bajpai and Ms. Prem Lata Bansal, Sr. Advocates, who are present in the Court, to appear in this matter as Amicus Curiae. Both of them state that the assessees are facing difficulty and harassment as in several cases new PAN card/numbers are issued, when an application for rectification is filed. It is submitted that when new PAN number is issued, the assessees do not get credit of the taxes paid/deducted under the old PAN number. It is stated that new addresses are mentioned in the returns, which are uploaded on the Income Tax website. This should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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