2022 (1) TMI 210

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..... sfy the High Court. Be that it may if at all the petitioner has filed the return electronically which even was not the case of the petitioner before the High Court and if it found to be in order and in accordance with law and same may be considered by the Department in accordance with law and permissible under law for which we have not expressed anything on merits in favour of the petitioner. S .....

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..... oner was compelled to file the return manually, the cause which could not satisfy the High Court. Be that it may if at all the petitioner has filed the return electronically which even was not the case of the petitioner before the High Court and if it found to be in order and in accordance with law and same may be considered by the Department in accordance with law and permissible under law for wh .....

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