Requirement to file return electronically but filed manually- Claim for set-off and carry forward of losses

Luxury Goods Retail (P) Ltd. Vs. DCIT (ITAT Mumbai) The undisputed facts in this case are that the assessee filed return of income manually on 30-11-2011 that is within the due date specified under section 139(1) of the Act. On the very same day, the assessee also intimated the assessing officer as to why it could not file the return electronically and the return filed manually be taken on record. In response to the notice under section 142, the assessee filed return on 11-10-2012. The assessing officer acting upon this electronic return denied the set off of carry forward of losses to the ass...