ITR software should allow filing of Return despite non payment of Tax

Confident Projects (India) Pvt. Ltd Vs Income Tax Department (Karnataka High Court) The assessee in the present case has been forced to upload the returns by mentioning that the entire amount had been paid since without doing so the returns would not have been accepted by the software system set up by the Income Tax Department. Therefore, in my considered view the said statement made has been forced upon the assessee by the Income Tax Department and cannot be said to be a misstatement within the meaning and definition thereof under Section 277 of the Income Tax Act. The Income Tax Department ...