Ad-interim permission to file a paper income tax return granted pending final disposal of the petition.

Ad-interim relief was granted to permit filing of a paper return of income for assessment year 2021-22 pending final disposal of the petition, indicating that interim permission was considered appropriate in the circumstances. The relief was expressly made subject to the ultimate outcome of the petition, so the filing permission operates only on a temporary basis until the matter is finally decided.

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Issues: Whether ad-interim permission could be granted to file a paper return of income for the assessment year 2021-22 pending hearing of the petition.

Outcome: Ad-interim relief was granted permitting filing of a paper return of income for the assessment year 2021-22 subject to the final disposal of the petition.

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