TMI Blog2021 (10) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... ase as a non-search case - Revenue insists that the petitioner should once again file Form-4 on the basis of which they would issue a fresh certificate in Form-5 - revenue states that it is imperative that the petitioner should once again complete the process by filing Form-4 as the portal does not permit restoration of the previous Form-5 - as per revenue system functionality, as of now, does not permit the Assessing Officer to access the TDS and prepaid taxes data for the assessment year 2016-17 - HELD THAT:- Since digitisation is being implemented at a rapid pace in the arena of Direct Taxes and a policy decision has been taken to reduce human interface, this Court is of the view that public at large should be asked to use the new ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em and shall revert back with solutions, if possible, within a fortnight. Keeping in view the aforesaid, the personal appearance of DGIT (Systems) and her officers are dispensed with. - W.P.(C) 3459/2021 & C.M.No.10489/2021, W.P.(C) 8371/2021 & C.M.No.25917/2021, W.P.(C) 5583/2021 & CM APPL. 17357/2021 - - - Dated:- 27-8-2021 - Hon'ble Mr. Justice Manmohan And Hon'ble Mr. Justice Navin Chawla For the Petitioner : Mr.Rohit Jain, Mr.Aniket D. Agrawal Ms.Manisha Sharma, Advs., Mr.Piyush Kaushik, Adv., Mr.Salil Kapoor Ms.Ananya Kapoor, Advs. For the Respondents : Mr.Puneet Rai, Sr. Standing Counsel with Ms.Adeeba Mujahid, Jr. Standing Counsel. Ms.Pragya Sahay Saksena, DGIT Systems With Mr.Ramesh Krishnamurthi. ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitial Form-5 had been issued on 28th December, 2020. In fact, the re-revised Form-3 dated 12th April, 2021 is identical to the initial Form-3 dated 23rd December, 2020. Consequently, the petitioner as of today is at the same position as he was on 23rd December, 2020. However, the learned counsel for respondent/revenue insists that the petitioner should once again file Form-4 on the basis of which they would issue a fresh certificate in Form-5. During the hearing, learned counsel for the respondent/revenue admits that the new Form-5 to be issued to the petitioner would be a photocopy of the Form-5 which had been issued to the petitioner on 28th December, 2020. Consequently, this Court is of the view that the petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue states that the system functionality, as of now, does not permit the Assessing Officer to access the TDS and prepaid taxes data for the assessment year 2016-17. He, therefore, prays for a longer time to comply with the direction given by this Court as far back as 27th May, 2021. Since we have asked the DGIT (Systems) to join the proceeding tomorrow in another matter by way of audio-video link, list the present case on 27th August, 2021. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail. C. Order in W.P.(C) No.5583/2021 dated 26th August, 2021 The petition has been heard by way of video conferencing. It is an admitted position that the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders. 4. Since digitisation is being implemented at a rapid pace in the arena of Direct Taxes and a policy decision has been taken to reduce human interface, this Court is of the view that public at large should be asked to use the new software and programme only after the said programme/software has been tested prior in time on a sufficiently large sample base of assesses. The computer programme/software should be flexible enough to incorporate the implementation of Court s orders. For this purpose, if any policy initiative is required, the DGIT (Systems) should take up the issue with CBDT. 5. During the hearing, this Court also gave practical instances of glitches and shortcomings in the computer programme and software. 6. DGIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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