TMI Blog2022 (11) TMI 1542X X X X Extracts X X X X X X X X Extracts X X X X ..... imed if the return is filed online as the software does not permit the petitioner to make such a claim - it is prayed that the petitioner be permitted to file a return of income in physical form, considering the fact that the last date of filing the return is fixed on 30.11.2022 HELD THAT:- Issue notice to the respondents. Mr. Suresh Kumar waives service of notice on behalf of the respondents. Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner states that the petitioner company seeks set-off of brought forward loss against the dividend income, which the petitioner company earned for the financial year 2021-22, relevant to the assessment year 2022-23. However, it is stated that the same cannot be claimed if the return is filed online as the software does not permit the petitioner to make such a claim. In these circumstances, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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