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    <title>2021 (12) TMI 312 - GUJARAT HIGH COURT</title>
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    <description>The Court allowed the petition challenging the non-acceptance of the revised return for Assessment Year 2018-19 under Section 129 of the Income Tax Act, 1961. The Court quashed the assessment order, directing the respondent to process the revised return filed by the petitioner, either electronically or by physical copy, within a minimum of two weeks. The Court emphasized the need for authorities to adapt to electronic operations and software improvements to facilitate the acceptance of revised returns in compliance with legal directives, especially in cases where delays are beyond the taxpayer&#039;s control.</description>
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      <description>The Court allowed the petition challenging the non-acceptance of the revised return for Assessment Year 2018-19 under Section 129 of the Income Tax Act, 1961. The Court quashed the assessment order, directing the respondent to process the revised return filed by the petitioner, either electronically or by physical copy, within a minimum of two weeks. The Court emphasized the need for authorities to adapt to electronic operations and software improvements to facilitate the acceptance of revised returns in compliance with legal directives, especially in cases where delays are beyond the taxpayer&#039;s control.</description>
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