1. We place these petitions, namely, the one at serial No.903 and the one at serial No.38 on today’s board on Tuesday, 27th February, 2018, at 3:00 p.m.. We direct both the Commissioners to remain present in this Court on the next date with the original records.
2. This Court should not be flooded with litigations of this nature wherein the complaint is that the returns filed by the electronic mode are not generated on the website of the Department resulting in the tax payer facing tremendous inconvenience. This also results in the tax amount due and payable being not recovered in time. We need not remind these authorities that even if the returns are forwarded belatedly, they cannot be refused for those forwarding these returns after the prescribed period are aware that they would be visited with tax liability and the component of interest and penalty may be also added. We do not therefore see any reason as to why the returns are not being accepted or not loaded on the site.