TMI Blog2021 (2) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Arjun Pant, Adv. Respondents Through: Mr. Ruchir Bhatia and Mr. Shlok Chandra, Advs. O R D E R CM No.2623/2021 (for exemption) 1. Allowed, subject to just exceptions and as per extant rules. 2. The application is disposed of. W.P.(C) No.972/2021 3. The petitioner, being a widow of deceased assessee, seek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that owing to the deceased husband of the petitioner having two PAN numbers, both of which have been used for filing the Income Tax Returns and appeals, the computer system of the respondents is not accepting the application. 5. 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 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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