SUPREME COURT OF
Union
of
v.
Income-tax
Bar Asscn.,
B.N.
Agrawal and G.S. Singhvi, JJ.
Civil
Appeal No. 5941 of 2007
December
14, 2007
Section 260A of the Income-tax Act, 1961 - High Court - Appeal to -
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 was
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.