2025 (6) TMI 1946

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....ANGKHIEW, AND HON'BLE MR. JUSTICE B. BHATTACHARJEE, JUDGE Appearance: For the Appellant(s) : Mr. S. Sen, Adv. For the Respondent(s) : Mr. S. Pandey, Adv. with Mr. S.C. Keyal, Adv. JUDGMENT AND ORDER (ORAL) PER. H.S. THANGKHIEW. 1. The brief facts are that the appellant company filed its Income Tax Return on 14.02.2022 for the Accounting year 2020-21 indicating income of Rs. 1,68,....

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....on under Section 154 of the Income Tax Act, 1961 was filed before the Assistant Commissioner for rectification of the mistake. As no order was forthcoming, an appeal was preferred under Section 246A of the Act, whereby the Commissioner (Appeals) vide order dated 11.01.2024 dismissed the appeal by holding that a mistake has to be corrected by filing revised return or under Section 264 of the Income....

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.... 4. Mr. S. Sen, learned counsel for the appellant in the backdrop of the above noted facts, had limited his prayer for directions to allow the appellant to file physical returns, which was resisted by Mr. S. Pandey, learned counsel for the Income Tax authorities, who submitted that the filing of physical returns is not permissible, as the same cannot be reconciled with the Centralised Processing C....