https://www.taxtmi.com/caselaws?id=419493 The court directed the applicant, who failed to file Form 10-IC electronically under Section 115BAA, to rectify the omission by applying to the tax authorities for reprocessing the return or framing a regular assessment. The judgment emphasized the importance of complying with the statutory requirements to avail benefits under the relevant provisions of the Income Tax Act, providing guidance on utilizing legal remedies available under Section 119(2)(b) for addressing genuine hardships and seeking relief through proper channels. en-us Thu, 20 Jan 2022 00:00:00 +0530 Sat, 12 Mar 2022 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419493 The court directed the applicant, who failed to file Form 10-IC electronically under Section 115BAA, to rectify the omission by applying to the tax authorities for reprocessing the return or framing a regular assessment. The judgment emphasized the importance of complying with the statutory requirements to avail benefits under the relevant provisions of the Income Tax Act, providing guidance on utilizing legal remedies available under Section 119(2)(b) for addressing genuine hardships and seeking relief through proper channels. Case-Laws Income Tax Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419493