SUPREME COURT OF INDIA

Union of India

v.

Income-tax Bar Asscn., Lucknow

B.N. Agrawal and G.S. Singhvi, JJ.

Civil Appeal No. 5941 of 2007

December 14, 2007

Section 139 of the Income-tax Act, 1961 - Return of income - Whether question as to whether return is to be filed in a particular Form or not is to be decided by statutory authority and not by Court - Held, yes - High Court permitted assessees to file income-tax returns in Form Saral 2-D instead of Forms ITR-1 to ITR-8 due to paucity of time and non-availability of adequate number of forms - Whether since time for filing return in prescribed Form had been extended, impugned order was to be set aside and all assessees, who had already filed return in Form Saral 2-D pursuant to impugned order, were to be directed to file return in prescribed Form till extended date - Held, yes

Case Review : Decision of High Court set aside.

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