Filing of return electronically is a directory provision and not a mandatory provision

IN THE ITAT CHENNAI BENCH ‘D’ Gemini Communication Ltd. Versus Assistant Commissioner of Income-tax IT APPEAL NO. 1252 (MDS.) OF 2012 [ASSESSMENT YEAR 2008-09] AUGUST 28, 2012 ORDER Dr. O.K. Narayanan, Vice-President   This appeal is filed by the assessee. The relevant assessment year is 2008-09. The appeal is directed against the order of the Commissioner of Income-tax (Appeals)-III at Chennai dated 19.3.2012 and arises out of the assessment completed under sec. 143(3) of the Income-tax Act, 1961. 2. The assessee, in this case has filed its return of income by &...