HC: Directs Revenue to enable assessee to file TRAN-1 observing technical glitches, request ‘Policy’ review

Delhi HC directs Revenue to reopen the Portal and enable the assessee to file its TRAN-1 Form electronically or permit manual filing of the Form, which the assessee has already filled;  Opines that assessee’s entitlement to the said credit is undoubted while finding force in assessee’s contention that if it was not able to even connect with the server, then at the end of the Revenue, the fact of a failed attempt at filing a return may not even be registered on t...