2021 (2) TMI 107

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..... k 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, seeks mandamus directing the respondents to merge/integrate/transfer all the data and the appeals linked to the old PAN No. AANPK 2527P to the new PAN No. AFDPR .....

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..... mputer 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 case, resort to manual acceptance and processing of the application, has to be taken to. 6. The counsel for the respondents seeks time to obtain instructions. 7. H .....

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