Assessee filed a writ petition on ground that rule 12 requiring assessee to mandatorily file electronic return of income for assessment year 2019-20 when same was not possible for assessee for reason beyond its control was ultra vires to provisions of Act and Constitution and, hence, same was void.  Notice was to be issued to Additional Solicitor General of India. (WP L.No. 929 OF 2020 dt.18-8-2020)  (AY. 2019-20)