{"id":332069,"date":"2024-09-28T13:00:56","date_gmt":"2024-09-28T07:30:56","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=332069"},"modified":"2024-10-04T09:44:27","modified_gmt":"2024-10-04T04:14:27","slug":"supreme-court-direct-department-immediate-steps-upgrade-computer-software-after-technological-error-leads-wrong-assessment","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/28\/supreme-court-direct-department-immediate-steps-upgrade-computer-software-after-technological-error-leads-wrong-assessment\/","title":{"rendered":"\u2018Technological impediment cannot be a reason for harassing assessee year after year\u2019 Supreme Court directs IT Department to upgrade software"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Supreme Court:<\/span> In a special leave petition filed against the order passed the Delhi High Court wherein the Court dismissed the writ petition questioning the imposition of surcharge on Rs. 1.57 Crores and demanding Rs. 2.01 Crores for the Assessment Year 2022-2023 on the ground that the petitioner can avail an alternative remedy, the division bench of Pamidighantam Sri Narasimha and Sandeep Mehta, JJ, said that technological impediment cannot be a reason for harassing an assessee year after year. Immediate steps must be taken by Revenue to upgrade the software or take such other steps as may be necessary to ensure that such a mistake does not occur in future. Further, the Revenue was directed to take immediate steps and communicate the order of withdrawal of the excess surcharge amount within six weeks from the date of the receipt of the order.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court noted that for the previous Assessment Year 2021-2022, a similar imposition of surcharge was carried in judicial review and the High Court by its order dated 21-03-2023 allowed the Writ Petition in view of the submission of the Revenue agreeing to remit the amount of Rs. 1.33 Crores.<\/p>\n<p style=\"margin-bottom: 3%;\">The Revenue submitted that even in the present proceedings (Assessment Year 2022-2023), there is rectification of the excess surcharge, and the amount was remitted to the petitioner on 06-06-2024. This statement concludes the lis in the present proceedings.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court indicated that during the pendency of the present proceedings, there is yet another demand notice dated 28-05-2024 raised for the Assessment Year 2023-2024, as per which surcharge computed at 37% and a demand of Rs. 62,85,070\/- has been raised.<\/p>\n<p style=\"margin-bottom: 3%;\">The Revenue submitted that this error is occurring as the Central Processing Centre (CPC) has not adopted the mechanism of deleting excess calculation as it is programmed to so calculate and raise a demand.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court forewarned that technological impediment cannot be a reason for harassing an assessee year after year. Immediate steps must be taken by Revenue to upgrade the software or take such other steps as may be necessary to ensure that such a mistake does not occur in future.<\/p>\n<p style=\"margin-bottom: 3%;\">Concerning the present case, the Court mentioned that the dispute has already been resolved and the amount is said to have been remitted on 06-06-2024. However, for the Assessment Year 2023-2024, the Revenue was directed to take immediate steps and communicate the order of withdrawal of the excess surcharge amount within six weeks from the date of the receipt of the order. The Central Board for Direct Taxes was also directed to take necessary steps for rectifying the software as the issue may not be resolved by the Jurisdictional Assessing Officer.<\/p>\n<p><!--\n\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Sunil Bakht v Asst. Director of Income Tax, Petition(s) for Special Leave to Appeal (C) No(s). 10305\/2024, decided on 24-09-2024<\/span>]<\/p>\n\n\n\n\n<hr\/>\n\n\n\n\n<p>Advocates who appeared in this case :<\/p>\n\n\n\n\n<p style=\"margin-left: 18pt;\"><span style=\"font-weight: bold;\">For Petitioner(s):<\/span> Mr. Robin Ratnakar David, Adv., Mr. Dhiraj Abraham Philip, AOR, Mr. Febin Mathew Varghese, Adv. ,Ms. Achalika Ahuja, Adv., Mr. Nihar Baijal, Adv.<\/p>\n\n\n\n\n<p style=\"margin-left: 18pt;\"><span style=\"font-weight: bold;\">For Respondent(s):<\/span> Mr. S. Dwarakanath, A.S.G., Mr. Rupesh Kumar, Sr. Adv., Mr. Raj Bahadur Yadav, AOR ,Mr. H R Rao, Adv., Mr. Navanjay Mahapatra, Adv., Mr. Satya Prakash, Adv.<\/p>\n\n--><\/p>\n<div style=\"text-overflow: ellipsis; background-color: #92A8D1; text-align:justify; clear:both; text-size-adjust: auto; overflow: auto;\">\n<p style=\"font-size: 18pt; margin-top: 5px; text-align: center;\">CASE DETAILS<\/p>\n<table width=\"100%\" style=\"word-wrap: break-word; border-collapse:collapse; table-layout: fixed; margin-top: 10px;\">\n<colgroup>\n<col width=\"41%\"\/>\n<col width=\"59%\"\/>\n<\/colgroup>\n<tbody>\n<tr>\n<td valign=\"top\">\n<p><span style=\"color: #D4E4F7; font-weight: bold;\">Citation:<\/span><br \/><span style=\"color: #D4E4F7; font-size: 10pt;\"><a href=\"http:\/\/www.scconline.com\/DocumentLink\/X36cKjp0\" target=\"_blank\" rel=\"noopener\">2024 SCC OnLine SC 2640<\/a><\/span><\/p>\n<p><span style=\"color: #D4E4F7; font-weight: bold;\">Appellants&#160;:<\/span><br \/> Sunil Bakht<\/p>\n<p><span style=\"color: #D4E4F7; font-weight: bold;\">Respondents&#160;:<\/span><br \/> Asst. Director of Income Tax<\/p>\n<\/td>\n<td valign=\"top\">\n<p style=\"color: #D4E4F7; font-weight: bold;\">Advocates who appeared in this case<\/p>\n<p><span style=\"color: #D4E4F7; font-weight: bold;\">For Petitioner(s):<\/span><br \/> Mr. Robin Ratnakar David, Adv., Mr. Dhiraj Abraham Philip, AOR, Mr. Febin Mathew Varghese, Adv. ,Ms. Achalika Ahuja, Adv., Mr. Nihar Baijal, Adv.<\/p>\n<p><span style=\"color: #D4E4F7; font-weight: bold;\">For Respondent(s):<\/span><br \/> Mr. S. Dwarakanath, A.S.G., Mr. Rupesh Kumar, Sr. Adv., Mr. Raj Bahadur Yadav, AOR ,Mr. H R Rao, Adv., Mr. Navanjay Mahapatra, Adv., Mr. Satya Prakash, Adv.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-size: 12pt; margin-top: -20px; margin-left: 5px;\"><span style=\"color: #D4E4F7; font-weight: bold;\">CORAM&#160;:<\/span><\/p>\n<div id=\"banner\" style=\"overflow: hidden; display: flex; justify-content: space-between; padding-left: 3%;\">\n<div class=\"\" style=\"max-width: 100%; max-height: 100%; font-size: 9pt; text-align: center;\">\n<p><a><img decoding=\"async\" height=\"100px\" width=\"100px\" src=\"https:\/\/www.scobserver.in\/wp-content\/uploads\/2021\/10\/33.-Narasimha-modified.png\" alt=\"Pamidighantam Sri Narasimha, J.\" style=\"border-radius: 50%;\"><br \/><span style=\"color: black !important;\">Pamidighantam Sri Narasimha, J.<\/span><\/a><\/p>\n<\/div>\n<div class=\"\" style=\"max-width: 100%; max-height: 100%; font-size: 9pt; text-align: center;\">\n<p><a><img decoding=\"async\" height=\"100px\" width=\"100px\" src=\"https:\/\/www.scobserver.in\/wp-content\/uploads\/2023\/11\/Sandeep-Mehta-1.jpg\" alt=\"Sandeep Mehta, J.\" style=\"border-radius: 50%;\"><br \/><span style=\"color: black !important;\">Sandeep Mehta, J.<\/span><\/a><\/p>\n<\/div>\n<div class=\"\" style=\"max-width: 100%; max-height: 100%; font-size: 9pt; text-align: center;\">\n<\/div>\n<div class=\"\" style=\"max-width: 100%; max-height: 100%;\"><\/div>\n<div class=\"\" style=\"max-width: 100%; max-height: 100%;\"><\/div>\n<div class=\"\" style=\"max-width: 100%; max-height: 100%;\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">The Central Board for Direct Taxes was also directed to take necessary steps for rectifying the software as the issue may not be resolved by the Jurisdictional Assessing Officer.<\/p>\n","protected":false},"author":67512,"featured_media":332078,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[29414,73576,73577,73574,73578,2543,73579,5363,2621,73575],"class_list":["post-332069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-cbdt","tag-central-board-for-direct-taxes","tag-central-processing-centre","tag-computer-program","tag-computer-software-error","tag-Delhi_High_Court","tag-jurisdictional-assessing-officer","tag-supreme-court","tag-Tax","tag-technological-error"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Supreme Court directs IT Department to take immediate steps to upgrade computer software after 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Ramasubramanian, JJ., held that non-supply of satisfaction note to the assessee will not make the whole act of search and seizure contrary to Section 132(1) of the Income Tax Act,1961.\u00a0\u00a0 Reversing the impugned decision of the Gujarat High Court, the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/MicrosoftTeams-image-28.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/MicrosoftTeams-image-28.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/MicrosoftTeams-image-28.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/MicrosoftTeams-image-28.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/MicrosoftTeams-image-28.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":258047,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/03\/flimsy-plea-feeble-excuse-heres-why-supreme-court-barred-bharti-airtel-from-seeking-gst-refund-of-rs-923-crores\/","url_meta":{"origin":332069,"position":1},"title":"Flimsy plea, feeble excuse; Here&#8217;s why Supreme Court barred Bharti Airtel from seeking GST refund of Rs. 923 crores","author":"Editor","date":"December 3, 2021","format":false,"excerpt":"\u201cThe common portal is only a facilitator to feed or retrieve such information and need not be the primary source for doing self-assessment.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":227980,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/04\/06\/sc-quashes-income-tax-department-notice-to-ndtv-seeking-to-re-assessment-of-for-financial-year-2007-08\/","url_meta":{"origin":332069,"position":2},"title":"SC quashes Income Tax department notice to NDTV seeking to re-assessment of for financial year 2007-08","author":"Prachi Bhardwaj","date":"April 6, 2020","format":false,"excerpt":"Supreme Court: IN a major for the NDTV Ltd, the bench of L. Nageswara Rao and Deepak Gupta, JJ has quashed the notice of the Income Tax department seeking to re-assess the income of the media house for financial year 2007-08. The Court said, \u201cthe notice and reasons given thereafter\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":272586,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/30\/assessee-cannot-claim-deduction-by-merely-stating-bad-debt-irrecoverable-debt-appropriate-treatment-in-accounts-income-tax-act-supreme-court-legal-updates-research-news\/","url_meta":{"origin":332069,"position":3},"title":"Assessee cannot claim deduction by merely stating a bad debt as an irrecoverable write off without appropriate treatment in the accounts and non-compliance with Income Tax Act provisions: SC","author":"Prachi Bhardwaj","date":"August 30, 2022","format":false,"excerpt":"Supreme Court: In the case where the Revenue had challenged Bombay High Court\u2019s judgment affirming Income Tax Appellate Tribunal (ITAT)\u2019s order for writing off assessee\u2019s \u20b9 10 crores as a bad debt, the 3-judge bench of UU Lalit, S. Ravindra Bhat* and Sudhanshu Dhulia, JJ has summarised the law on\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-62-1-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-62-1-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-62-1-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-62-1-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-62-1-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":209756,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/02\/11\/raj-hc-procuring-authority-cannot-put-any-condition-to-get-accounts-audited-if-assessee-has-turnover-of-less-than-rs-1-crore-in-a-particular-year\/","url_meta":{"origin":332069,"position":4},"title":"Raj HC | Procuring authority cannot put any condition to get accounts audited if assessee has turnover of less than Rs 1 crore in a particular year","author":"Bhumika Indulia","date":"February 11, 2019","format":false,"excerpt":"Rajasthan High Court: The Bench of Ashok Kumar Gaur, J. allowed the present writ petition filed by the petitioner-firm challenging the action of the respondents rejecting the petitioner firm\u2019s registration for procurement, transportation and handling of certain commodities by the Cooperative Department of Government of Rajasthan.\u00a0 Counsel for the petitioner-Mr\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":293669,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/02\/delhi-high-court-directs-spicejet-payment-380-crore-kalanithi-maran-legal-news-updates\/","url_meta":{"origin":332069,"position":5},"title":"Delhi High Court directs SpiceJet to pay 380 crores to Sun Group founder Kalanithi Maran","author":"Arunima","date":"June 2, 2023","format":false,"excerpt":"After a protracted legal battle, SpiceJet finally paid Mr. Maran a principal sum of Rs. 579.08 crore, but the interest component was still outstanding. The interest was worth 242 crore in October 2020, 362 crores in February 2023, and 380 crores in total.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/332069","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67512"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=332069"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/332069\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/332078"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=332069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=332069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=332069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}