Income Tax Assessing Officer Vs Shobhan Shantilal Doshi (Supreme Court of India)
The matter before the Supreme Court of India arose from an appeal filed by the Income Tax Department challenging only a limited portion of the judgment delivered by the Gujarat High Court. The appeal was expressly confined to examining the directions issued by the High Court in paragraphs 10 and 11 of its order, which required the Central Board of Direct Taxes (CBDT) to make changes in the income-tax software system. Importantly, the Department did not challenge the su