Non-Functionality of TRACES Portal not Ground to Deny Benefits: Madhya Pradesh HC directs Demand Adjustment against Birla Corporation’s pending Refunds [Read Order]
“The Online Portal is created to facilitate the stakeholders and not to create hurdles in discharging the statutory duties and the statutory rights”, the bench noted
By Manu Sharma - On October 10, 2024 1:26 pm - 2 mins read
In a significant ruling, the Madhya Pradesh High Court has clarified that the non-functionality of the Income Tax Department’s TRACES Portal cannot be used as a justification to deny an assessee the benefits provided under the Income Tax Act, 1961. This decision emerged from a division bench comprising Justices Vivek Rusia and Anuradha Shukla, which…
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