The Tax Publishers2021 TaxPub(DT) 0663 (Del-HC)

CONSTITUTION OF INDIA, 1950

Article 226

The computer systems were meant to be facilitators and not impediments. If the computer system, instead of facilitating, is impeding the operation in any particular case, resort to manual acceptance and processing of the application, has to be taken to. However, considering the nature of the dispute, no purpose would be served in issuing notice or giving an opportunity for filing a reply. Matter was required to be expeditiously dealt with. Accordingly the petition allowed, issuing mandamus to authority in terms of plea of the writ petition.

Writ - Migrate/merge/transfer/in tegrate all data and appeals linked to the new PAN to the old PAN - Maintainability -

Petitioner, being a widow of deceased assessee, sought mandamus directing Authorities to merge/integrate/transfer all the data and the appeals linked to the old PAN to the new PAN of her deceased husband, so as to enable the petitioner to avail the benefit of 'the Direct Tax Vivad Se Vishwas Scheme, 2020' or to migrate/merge/transfer/integrate all the data and appeals linked to the new PAN. Consequent direction to authority to accept the applications under the aforesaid Scheme already filed by the petitioner and process the same in accordance with the law. Held: The computer systems were meant to be facilitators and not impediments. If the computer system, instead of facilitating, is impeding the operation in any particular case, resort to manual acceptance and processing of the application, has to be taken to. However, considering the nature of the dispute, no purpose would be served in issuing notice or giving an opportunity for filing a reply. Matter was required to be expeditiously dealt with. Accordingly the petition allowed, issuing mandamus to authority in terms of plea of the writ petition.

REFERRED :

FAVOUR : Directions issued

A.Y. :



IN THE DELHI HIGH COURT

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