HC directs assessee to file ITR in paper form also as he was unable to claim set off of losses through e-filing

INCOME TAX : Procedure of filing electronic return as per section 139D read with rule 12 cannot bar assessee from making claim which he was entitled to; assessee was directed to make representation before CBDT where he was not able to reflect set off available in terms of section 72 in prescribed return of income in electronic form

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