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2020 (9) TMI 208 - BOMBAY HIGH COURTMaintainability of petition - Seeking time for filing of the reply to this application - HELD THAT:- What happens in the filing of return is a positive act on the part of assessed and corresponding acceptance of such positive act by the revenue. In the 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 respondents to file reply in the matter. Meanwhile, respondents shall make suitable amends to the system and accept the returns filed by the petitioner on or before the next date. If the petitioners returns are not accepted online, the petitioner shall be allowed to file them manually, which returns shall be taken on record by the respondents - Stand over for two weeks.
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