TMI Blog2022 (1) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... oner to again file the rectified TRAN-I form electronically which was originally filed physically - HELD THAT:- The petitioner is permitted to file once again rectified TRAN-I Form electronically or manually within a period of 30 days from today; pursuant to the petitioner filing the said form, respondents would consider and pass appropriate orders in accordance with law. The petition is allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A for respondent No.2 and Sri.Vikram.S.Huilgol, learned counsel for respondent No.3 and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the documents produced by the petitioner, learned counsel for the petitioner submits that prayer B sought for in the petition is directly covered by decision of this Court in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meframe has now expired even after successive extensions on 30.08.2020. Therefore, the respondents-assessees are permitted to file/revise TRAN-1 either electronically or manually on or before 31.03.2021. The revenue is at liberty to verify the genuineness or the merits of the claim in accordance with law. 4. It is therefore, submitted that even this petition deserves to be disposed of in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid decision. In the result I pass the following: ORDER i) The petition is allowed in terms of the aforesaid decision of Union of India vs. Asaid Paints Limited and Ors., supra. ii) The petitioner is permitted to file once again rectified TRAN-I Form electronically or manually within a period of 30 days from today; pursuant to the petitioner filing the said form, respondents woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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