Assessee was a domestic company. It filed its return of income for AY 2020-21 invoking the provisions of S.115BAA but without Form 10-IC which the Assessee was obliged to file electronically. In the absence of form 10IC, the return was assessed in regular form. Assessee submitted that omission to file 10IC electronically was not a deliberate act and thus requested the court to issue an appropriate direction to the authority concerned to now permit it to file Form 10IC electronically and thus re-process return of income for the AY 2020-21. Revenue contended that the legal remedy available to the Assessee is to make a request to the Principal Chief Commissioner or the Chief Commissioner in accordance with S.119(2)(b). Thus, the Court held that the Assessee should at the earliest file an appropriate application in writing addressed to the Principal Chief Commissioner / Chief Commissioner making a request to permit it to file the Form 10IC electronically after condoning the delay in that regard so that the return of the Assessee can be re-processed or regular assessment can also be framed accordingly.  (AY .2020-2021)