TMI Blog2021 (8) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... Court On its Own Motion vs. Commissioner of Income Tax [ 2013 (3) TMI 316 - DELHI HIGH COURT ] directs the AO to take remedial measures as mentioned in the said judgment as well as to decide the rectification applications filed by the petitioners in accordance with law within twelve weeks. - W.P.(C) 7971/2021 & CM APPL. 24802/2021 and W.P.(C) 7972/2021 & CM APPL. 24803/2021 - - - Dated:- 9-8-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through: Mr. R.K. Gupta, Advocate Mr. Amit Goel, Advocate Respondents Through: Mr. Sunil Agarwal, Sr. Standing Counsel with Mr. Tushar Gupta, Jr. Standing Counsel for the Department. Mr. Virender Singh Charak Ms. Shubhra Parashar, Advs. for U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the petitioner in W.P.(C) 7971/2021 and the petitioner in W.P.(C) 7972/2021 vide notices dated 7th August, 2018 and 14th August, 2018 respectively under Section 221(1) of the Act. They state that the petitioners sent letters dated 17th August, 2018 to the AO however no action was taken on the same and notices dated 18th February, 2019 under Section 221(1) of the Act were sent to the petitioners. 6. Learned counsel for the petitioners state that no steps have been taken by the respondents to rectify the assessment orders despite many letters and requests of the petitioners. 7. Issue notice. Mr.Sunil Agarwal, learned senior standing counsel accepts notice on behalf of respondents. He states that he has no objection if the present Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are normally faced by small or middle class taxpayers, including senior citizens as they do not have Chartered Accountants or Advocates on their pay rolls. The marginal amount involved in several cases and inconvenience/harassment involved makes it unviable and futile exercise to first approach the deductor and then the Assessing Officer. Rectification and getting corrections made by the deductor and to get them uploaded is not an easy task. The second phase of filing a revised return or an application under Section 154 is equally daunting and expensive . Invariably the assessees will write letters or even visit the office of the deductors, but when there is no response or desired result, they get frustrated and suffer. This causes distrus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer with requisite details and particulars, the said Assessing Officer will verify whether or not the deductor has made payment of the TDS and if the payment has been made, credit of the same should be given to the assessee. These details or the TDS certificate should be starting point for the Assessing Officer to ascertain and verify the true and correct position. The Assessing Officer will be at liberty to get in touch with the TDS circle in case he requires clarification or confirmation. He is also at liberty to get in touch with deductor by issuing a notice and compelling him to upload the correct particulars/details. The said exercise must be and should be undertaken by the Revenue, i.e. the Assessing Officer as an asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioners have allegedly not been credited to the accounts of the petitioners on account of wrong PAN numbers mentioned by the tenants, this Court in compliance with the directions given by the learned predecessor Bench in Court On its Own Motion vs. Commissioner of Income Tax (supra) directs the AO to take remedial measures as mentioned in the said judgment as well as to decide the rectification applications filed by the petitioners in accordance with law within twelve weeks. 9. With the aforesaid directions, the present writ petitions and applications stand disposed of. In the event the order is not complied within the aforesaid time frame, the petitioners are given liberty to approach this Court by filing appropriate applications. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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