HC: Citing technical errors/glitches, directs ‘portal’ opening to file TRAN-01 or accept manual return

Delhi HC directs Revenue to either open the portal enabling assessee to file TRAN-01 and in case of failure to file electronically, accept return manually before August 31, 2019; Finds merits in Petitioner's contention that if it was not able to even connect with the server, then at the end of the Respondents, the fact of a failed attempt at filing a return may not even get registered on the system; Notes further that Revenue has not disputed Petitioner's eligibility to ...