Technological Impediment Can't Be A Reason To Harass Assessee' : Supreme Court Asks Income Tax Dept, CBDT To Resolve Software Issues

The Supreme Court directed the Income Tax Department and the Central Board of Direct Taxes (CBDT) to address technological issues that were causing undue hardship to taxpayers. The court held that technological shortcomings should not be used to justify delays or complications in tax processes. It emphasized that the department must resolve software-related issues to facilitate efficient tax filings and assessments. This ruling protects taxpayers from administrative difficulties and promotes better use of technology in tax administration.