The Hon. Delhi High Court on its Own Motion has considered the issue and passed directions to Central Board of Direct Taxes (CBDT) to address the issue which will mitigate the hardship being caused to the assessees and their legal representatives for no faults of theirs. The citation of the judgment reported is 352 ITR 273 (Del) in the case of Court on its Own Motion v. Commissioner of Income Tax.The full judgment is attached for your ready reference.
Case Brief Topics
The petitioners filed a Public Interest Litigation (PIL) regarding the numerous difficulties faced by Income tax assessees due to the faulty processing of income tax returns and tax deducted at source, and requested the Court to issue appropriate directions.
1. Uploading of wrong or fictitious demand and delayed disposal of rectification applications :
tax 'N' accounts people
Tarun Kumar Gupta
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