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Income Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Not accepting revised return of the petitioner in violation of ...


Petitioner Challenges Tax Return Rejection; Calls for Software Improvements u/s 139 to Align with Apex Court Directives.

December 8, 2021

Case Laws     Income Tax     HC

Not accepting revised return of the petitioner in violation of Section 139 - When the respondents have geared up to operate in the regime of electronic and faceless mode for conducting all its operations including the filing of returns document, hearing and assessment, it shall need to improvise the software and closely examine the difficulties experienced by the tax payers because of the limitation of the softwares which can easily be corrected to allow the revised return more particularly, when the law has been made quite clear by virtue of the direction of the Apex Court. - HC

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