S. 154 : Rectification of mistake-Mistake apparent from the record-Refund-Excess levy of surcharge-Strictures-Statutory remedy-Technological impediment cannot be a reason for harassing an assessee year after year and therefore, Income Tax Department should take steps to upgrade software instead of blaming technology for erroneous calculation of surcharge-Immediate steps must be taken by Revenue to upgrade software or take such other steps as might be necessary to ensure that such mistake did not occur in future-Central Board for Direct Taxes should also take necessary steps for rectifying software as issue might not be resolved by Jurisdictional Assessing Officer. [S. 156, 220, 237, 240, Art. 132, 226]
Sunil Bakht v. ADIT (2024) 340 CTR 937 / 242 DTR 235 / 167 Taxmann.com 267/301 Taxman 232 (SC) Editorial : From the Judgement of Delhi High Court in WP No. 2943 of 2024 dt. 28th Feb, 2024.