HC: Directs Revenue to amend system to enable filing of return, systems created by humans & not viceversa

Bombay HC grants Revenue to allow Petitioner to file returns not accepted earlier; Adds that if the returns are not accepted online, the petitioner shall be allowed to file them manually, which returns shall be taken on record by the respondents; Holds that “filing of a tax return is something which is not a one way affair. What happens in the filing of return is a positive act on the part of assessed and corresponding acceptance of such positive act by the revenue”;...