2020 (9) TMI 208

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..... he 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 of tax returns. In such a case the system can always be amended suitably for the system is created by human beings and not the viceversa. Two weeks time granted to the respo .....

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..... 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 liability of interest, if it accrues. The notice was also received by these respondents on the same day when Mr. S.M. Ukey, Additional G.P. waived notice for the respondents. While the petitioner exercised the .....

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..... sitive 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 of tax returns. In such a case the system can always be amended suitably for the system is created by human beings and not the viceversa. 3. In view of above, we grant two weeks time to the respon .....

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