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TMI Blog2022 (7) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, W.P.(C) 8592/2022, W.P.(C) 8440/2022 & CM APPL.25465/2022, W.P.(C) 8446/2022 & CM APPL.25477/2022, W.P.(C) 8471/2022 & CM APPL.25539/2022, W.P.(C) 8473/2022 & CM APPL.25541/2022, W.P.(C) 8476/2022 & CM APPL.25544/2022, - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ations in Forms 1 and 2 electronically but inadvertently declared the amounts paid by various challans excluding interest component. 3. Learned Counsel for the Petitioners states that Respondent after accepting Forms 1 and 2 in all the cases issued Forms 3 on 22nd April, 2021 wherein credit for the taxes deposited were not allowed for the reason 'mismatched' and in two writs 8476/2022 and 8447/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned counsel for the respondents, had taken time to obtain instructions. Today, Mr.Puneet Rai, learned counsel for the respondents, states that Assessing Officer (TDS) is taking steps to correct the Code of the Challans but she is facing difficulty, as the software is not permitting the challan Code correction at the Assessing Officer level and will seek assistance from CPC/Systems team. He s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nacting the DTVSV Act, 2020. 8. If the only impediment in the way of granting relief sought by the petitioner is the software, the same ought to be suitably modified to accept the applications of the petitioners. One of us, (Manmohan, J) in Shalu Nigam & Anr. Vs. The Regional Passport Officer & Anr. 2016 SCC OnLine Del 3023 has held, "In any case, technology is intended to ease and facilitate tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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