HC: Following ratio in other cases, directs Revenue to re-open portal/accept TRAN-1 manually
AP HC directs Revenue to either open the Portal so as to enable the Petitioner to file TRAN-1 electronically or accept the form manually; Notes Petitioner’s contention that it could not file the return electronically due to the technical glitches as it was unable to connect to the portal to submit the return in the first place and portal reflected a message ‘error occurred in submission’; Rejects Revenue’s contention that Petitioner is not entitled to relief as it was...