2021 (2) TMI 621

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..... s for a direction to respondent No.2 Central Board of Direct Taxes to make suitable amendment in the electronic Income Tax Return (ITR) utility so as to provide an option to the petitioner as to applicability of section 115JC - HELD THAT:- We find that a similar writ petition was moved before this Court by an assessee earlier facing similar difficulty. Of course, in that case the assessee had not .....

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..... ot be a bar to take a decision on the said representation of the petitioner. In the meanwhile, respondents shall not take any coercive action against the petitioner. - UJJAL BHUYAN MILIND N. JADHAV, JJ. Mr. Devendra Jain for the Petitioner. Mr. Sham Walve for Respondents. P.C.: Heard Mr. Devendra Jain, learned counsel for the petitioner and Mr. Sham Walve, learned standing counsel revenue for th .....

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..... ssee earlier facing similar difficulty. Of course, in that case the assessee had not filed any representation before the CBDT highlighting his grievance, whereas in the case of the petitioner he has already made a representation but without any fruitful result. In Samir Narain Bhojwani Vs. Deputy Commissioner of Income-tax, Central Circle3(4), Mum, [2020] 115 taxmann. com 70(Bom.) this Court while .....

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