https://www.taxtmi.com/caselaws?id=781462 HC held that Form No.9A filing was not required for A.Y. 2015-16 because the statutory mandate for electronic/manual filing arose w.e.f. 1 Apr. 2016. The Petitioner had validly exercised the option in clause (2) of the Explanation to s.11(1) by statements in Form No.10B and the timely return, so there was no delay. The impugned order requiring Form No.9A was quashed and set aside. Respondents were directed to reprocess the Petitioner's return for A.Y. 2015-16 in the ongoing de novo assessment proceedings giving effect to this conclusion. en-us Tue, 11 Nov 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781462 HC held that Form No.9A filing was not required for A.Y. 2015-16 because the statutory mandate for electronic/manual filing arose w.e.f. 1 Apr. 2016. The Petitioner had validly exercised the option in clause (2) of the Explanation to s.11(1) by statements in Form No.10B and the timely return, so there was no delay. The impugned order requiring Form No.9A was quashed and set aside. Respondents were directed to reprocess the Petitioner's return for A.Y. 2015-16 in the ongoing de novo assessment proceedings giving effect to this conclusion. Case-Laws Income Tax Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781462