Commissioners ordered to produce records in cases of non-generation of electronic returns. Late returns accepted; taxpayers remain liable.

The Bombay High Court ordered the Commissioners to produce original records in petitions concerning the non-generation of electronic returns on the Department's website. The Court stressed the acceptance of late returns, with taxpayers remaining accountable for tax, interest, and penalties.

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The Bombay High Court directed both Commissioners to appear with original records for petitions regarding electronic returns not being generated on the Department's website, causing inconvenience to taxpayers and delays in tax recovery. The Court emphasized that even if returns are filed late, they must be accepted, and taxpayers will be liable for tax, interest, and penalties.

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