ITR can be filed in paper form if e-filing not allowing set off of losses

Samir Narain Bhojwani Vs DCIT (Bombay High Court) Conclusion: Since the prescribed electronic return of income did not permit assessee to make his claim to set off of his profits of this year from the carried forward losses of the previous year, therefore, assessee was directed to make a representation on the above issue to the CBDT and in the meantime, assessee without prejudice to his rights and contentions would file the return of income in electronic form on the system before the last date. Held: Assessee was obliged under Section 139D read with Rule 12 to file its return of income electro...