Re: Verification of Form 2 of the scheme

The assessee is not able to verify the Form as Aadhar OTP is not enabled and other modes of verification not possible. How to submit the Form 2 and subsequently Form 4

In Binoy Viswam v. UOI ( 2017)  396 ITR 66 (SC)  the Honourable Court held that  the proviso to section 139AA (2) cannot  be read retrospectively  as it take way vested rights .It will only have prospective effect  . In Hussain Indorewala v UOI ( 2018) 408 ITR  338 (Bom) (HC) held that in case of system does not accept the return the asssessee is at liberty to file their return of income in physical  form with jurisdictional Assessing Officer .  Assessee may write to the designated authority  the designated Authority  will be in a position to direct the concerned  officials to accept the form . In case no response is received the assessee may have to file writ before High Court

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