Summary
- The Madras High Court has quashed an income tax demand order, recognizing a taxpayer's claim of technical glitches preventing the upload of Income Tax Returns (ITR).
- The court accepted a screenshot submitted by the taxpayer as valid proof of the technical issues faced.
- This ruling underscores the importance of digital evidence in tax-related disputes.
- Taxpayers may now have a clearer path to contest demands based on technical difficulties with online portals.
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