Manual Return Invalid Since E-Filing Was Mandatory for Companies: Madras HC

CIT Vs Gemini Communication Ltd (Madras High Court) The Madras High Court examined whether a company could validly file a manual return of income for Assessment Year (AY) 2008–09 after electronic filing of returns had become mandatory. The appeal arose from an order of the Income Tax Appellate Tribunal (ITAT), which had remanded the matter to the Assessing Officer on the ground that electronic filing was mandated only by CBDT schemes and not expressly by the Income-tax Act. The assessee, a company, filed its return for AY 2008–09 belatedly on 06.11.2008. The assessment was completed under ...