IT dept's final assessment order & demand notice set aside; technical glitches prevented e-filing.

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....The High Court set aside the final assessment order and demand notice issued by the Income Tax department. The petitioner had filed an application u/s 35-A of the Income Tax Act manually, but failed to e-file the acknowledged copy of the application in Form No. 35-A despite repeated attempts between 29.12.2023 and 31.12.2023 due to technical glitches and bona fide reasons. The Court remitted the matter back to the Income Tax department for fresh reconsideration, accepting the petitioner's assertion that the failure to e-file was due to unavoidable circumstances and sufficient cause.....