Section 139, read with sections 80AC and 80-IC, of the Income-tax Act, 1961 - Return of income - E-return - Assessment year 2008-09 - Whether filing of return electronically is a directory provision and if return is filed manually on or before due date, such return cannot be ignored - Held, yes - Assessee filed its return manually before due date prescribed under section 139(1) wherein deduction was claimed under section 80-IC - Subsequently, on instruction of CBDT, assessee filed its return electronically - Assessing Officer finding that e-return, was filed beyond prescribed period, held that assessee was not entitled for deduction by virtue of provision contained in section 80AC - Whether in view of aforesaid legal position, Assessing Officer was not justified in ignoring manual return filed by assessee before due date of filing of return - Held, yes - Whether, therefore, impugned order passed by Assessing Officer was to be set aside - Held, yes [Para 13] [In favour of assessee]

Gemini Communication Ltd.[2015] [2013] 29 taxmann.com 13 (Chennai)