HIGH COURT OF ALLAHABAD
Om Prakash Tewari
v.
Union of India
Section 139 of the Income-tax Act, 1961, read with rule 12 of the Income-tax Rules, 1962 - Return of income - General - Assessment year 2007-08 - Petitioners, lawyers/advocates, challenged Income-tax (Fourth Amendment) Rules, 2007 which amended rule 12 and introduced new tax return Forms ITR-1 to ITR-8, and contended that Saral 2D Form is easiest way of filing returns which petitioners are using for filing their income-tax returns for last several years and new Forms are against mandatory provisions of section 139 -
Whether Forms in question introduced by Government are applicable for year in question only and, therefore, as an interim measure, if returns are filed by petitioners and assessees in Saral 2D Form same shall be entertained by authorities and shall not be rejected on ground that same are not in prescribed Forms ITR-1 to ITR-8
Held, YES
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