Delhi High Court took judicial notice of the numerous difficulties and harassment faced by Income Tax assessees countrywide due to the faulty processing of the Income Tax Returns and the Tax Deducted at Source and demanded an answer to the following issues from Central Board of Direct Taxes:
(1) Whether procedure under Section 245 of the Income Tax Act, 1961 is being followed before making adjus…tment of refunds and whether assessees are being given full details with regard to demands, which are being adjusted.
(2) Whether the Revenue is taking caution and care to communicate rejection of TDS certificates and intimation under Section 143(1) in case any adjustment or modification is made to taxes paid, either as advance tax, self assessment tax or TDS.
(3) Whether and what steps are taken to verify and ascertain that the old demands against which adjustment is being made was communicated to the assessee?
(4) What steps have been taken to ensure that the deductors correctly upload the TDS details/particulars on the Income Tax website?
(5) What is the remedy available to the assessee and can he/she approach the Department in case the deductor fails to correctly upload the particulars in his/her cases?
(6) Whether an assessee can get benefit of TDS deducted or/and paid but not uploaded by the deductor and procedure to claim the said benefit?