https://www.taxtmi.com/caselaws?id=408099 The High Court of Bombay allowed the Petitioner to file a paper return for the assessment year 2020-2021 before 31st May 2021, subject to further orders. The Court refrained from deciding on the justification of not filing an electronic return and kept all contentions open for future consideration. The challenge to the validity of Rule 12 of the Income Tax Rules, 1962 was acknowledged, and the Court maintained that the compliance aspect would be addressed at a later stage. en-us Mon, 24 May 2021 00:00:00 +0530 Mon, 31 May 2021 08:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408099 The High Court of Bombay allowed the Petitioner to file a paper return for the assessment year 2020-2021 before 31st May 2021, subject to further orders. The Court refrained from deciding on the justification of not filing an electronic return and kept all contentions open for future consideration. The challenge to the validity of Rule 12 of the Income Tax Rules, 1962 was acknowledged, and the Court maintained that the compliance aspect would be addressed at a later stage. Case-Laws Income Tax Mon, 24 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408099