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2023 (1) TMI 279

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..... r permission to file the return of income in electronic form as soon as the accounts of the Petitioner are audited and to treat the same as filed in accordance with law before 31st December, 2022 subject to the final disposal of the petition - HELD THAT:- As we are not inclined to go into the issue whether the Petitioner is justified in not fling electronic return of the income tax, for the reason .....

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..... . J. D. Mistri, Senior Advocate with Mr. Fenil Bhatt i/b Mr. Atul K. Jasani for the petitioner. Mr. Suresh Kumar for the respondent. ORDER P.C. : 1. Heard the learned counsel appearing for the parties. 2. The Petitioner, by way of an ad-interim relief in terms of prayer clause (d) seeks permission to allow Petitioner to file the return of income in paper form for the assess .....

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..... 0, subject to further orders that may be passed by this Court at the stage of admission of the said writ petition, keeping all contentions of both the parties open. Attention of this Court was also drawn to similar orders of this Court in writ petitions filed for the subsequent assessment years. 4. He submits that the Respondents have not impugned the orders passed by this Court, pursuant to wh .....

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..... o the issue whether the Petitioner is justified in not fling electronic return of the income tax, for the reasons recorded in the body of the petition or not. This issue can be decided by this court at the stage of admission of the writ petition or thereafter. On similar averments, this Court has already permitted the Petitioner to file paper return for the assessment years 2019-20, 2020- 21 and 2 .....

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