Delhi HC: IT Software should have been tested prior in time on a sufficiently large sample base of assessees before it is launched for public at large

Last updated: 02 September 2021

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Quick Summary

The Delhi High Court has ruled that IT software used for tax filings must be thoroughly tested on a substantial number of users before being launched to the public. This is to ensure the technology facilitates, rather than complicates, transactions and avoids harassing taxpayers with unnecessary forms or technical issues. The court directed the Directorate of Income Tax (Systems) to modify the software and ensure it is flexible enough to implement court orders.

Court :
Delhi High Court

Brief :
In Krishan Agarwal Vs. PCIT [W.P.(C) 3459/2021 & C.M.No.10489/2021, W.P.(C) 8371/2021& C.M.No.25917/2021, W.P.(C) 5513/2021, W.P.(C) 5583/2021 & CM APPL. 17357/2021 dated August 27, 2021], the Hon'ble Delhi High Court vide Order 3459/ 2021 and 8371/2021 had observed that technology should be used to ease and facilitate transactions and not become a basis for harassing an assessee by asking him to repeatedly file unnecessary and irrelevant forms. It directed the Directorate of Income Tax (Systems) ('DGIT (Systems)') to modify the software of filing returns accordingly.

Citation :
W.P.(C) 3459/2021 & C.M.No.10489/2021, W.P.(C) 8371/2021& C.M.No.25917/2021, W.P.(C) 5513/2021, W.P.(C) 5583/2021 & CM APPL. 17357/2021 dated August 27, 2021

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