Court Allows Filing Application for Tax Benefits u/s 115BAA; Chief Commissioner to Review Electronically Filed Form 10 IC.

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....Entitlement to benefits u/s 115BAA - Tax on income of certain domestic companies - We dispose of this writ application reserving the liberty for the writ applicant to file an appropriate application addressed to the Chief Commissioner Income Tax under Section 119(2) (b) of the Act referred to above with a request to permit him to file the Form 10 IC electronically. If any such application is filed then the Chief Commissioner shall look into it expeditiously and may exercise his discretion in accordance with law more particularly keeping in mind the object behind Section 119(2)(b) of the Act. - HC....