The Scheme of arrangement was sanctioned by the National Company Law Tribunal (NCLT). There was no mechanism to file the revised return on line as the time for filing of revised return time was had lapsed.  The petitioner had filed the return physically explaining the cause of revision.  The assessment order was passed without processing the revised return of income filed. On writ the Court observed that when the respondents are desirous of operating in the regime of electronic mode and faceless assessment, it shall need to improve the software and allow the revised return more particularly. The Court directed for improving the software whenever necessary since its limitation had the tendency to swell the Court litigation and remarked that the Assessee could have been saved from this ordeal if permitted to revise the return in an electronic mode once the direction of the NCLT was communicated along with the decision of Apex Court in Dalmia Power Ltd. v. ACIT (2020)  269 Taxman 352 (SC). (S.C.A. No. 11916 of 2021 dt. 29-9 2021). (AY. 2018-19)