2020 (9) TMI 208

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndents : Mr. S. Khedkar, learned counsel ORDER 1. Mr. S. Khedkar, learned counsel for respondent Nos. 1 to 3 seeks a weeks' time to file reply in the matter. The time can always be granted. But, what we find from the conduct of the respondents is a disturbing affair. 2. This Court on 8th February, 2019, gave liberty to the petitioner to file returns and pay taxes, so as to avoid future liabilit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h is not a one way affair. What happens in the filing of return is a positive act on the part of assessed and corresponding acceptance of such positive act by the revenue. In the present case, the positive act in the nature of filing of the return did take place, but the effort was negated by the respondents and now blame is being put on the system that respondents have adopted to enable e-filing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X