https://www.taxtmi.com/caselaws?id=387901 The court directed the petitioner to file both electronic and paper returns before the deadline, awaiting CBDT's decision on the representation regarding the inability to claim set off under Section 72 in the prescribed electronic return. The court emphasized the importance of addressing gaps in the electronic form to ensure legitimate claims are not hindered, highlighting the need for CBDT intervention. The Assessing Officer was directed not to initiate coercive recovery proceedings until CBDT's decision, recognizing the broader implications for all taxpayers facing similar issues with the prescribed form. en-us Tue, 22 Oct 2019 00:00:00 +0530 Mon, 04 Nov 2019 07:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387901 The court directed the petitioner to file both electronic and paper returns before the deadline, awaiting CBDT's decision on the representation regarding the inability to claim set off under Section 72 in the prescribed electronic return. The court emphasized the importance of addressing gaps in the electronic form to ensure legitimate claims are not hindered, highlighting the need for CBDT intervention. The Assessing Officer was directed not to initiate coercive recovery proceedings until CBDT's decision, recognizing the broader implications for all taxpayers facing similar issues with the prescribed form. Case-Laws Income Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387901