On the sanction of the scheme being effective from April 1, 2017 the erstwhile DIL’s assets, liabilities, incomes, etc. were deemed to be that of the resulting company, the assessee. However, the time for filing the revised return for the assessment year 2018-19 had lapsed and there was no mechanism to file it online. The assessee raised a grievance on the income tax portal on June 26, 2020 through the e-Nivaran facility. Thereafter, it physically filed the revised return along with the letter dated July 28, 2020 explaining the cause of revision. The Deputy Commissioner rejected the revised return of income filed by the assessee and passed an assessment order on protective basis making an addition. On a writ allowing the petition the Court held that  once there was no response to the grievance raised on the Income-tax portal, the assessee had physically filed the revised return on July 28, 2020. The Department therefore ought to have considered the physical filing of the revised return. The assessment order was quashed. (AY.2018-19)