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2007 (7) TMI 196 - HC - Income TaxPetitioner has prayed that not.762(E) dated May 14, 2007, introducing new forms for the purpose of filing tax returns be quashed & petitioners be permitted to file returns in Saral form assessee contended that new forms are complicated - about 6,77,330 taxpayers out of about 25 lakhs, have already filed their returns so it is difficult to accept the contention of petitioner dept is directed to accept the return forms which are submitted by the taxpayers, subject to the genuine difficulty
Issues:
Challenge to Notification introducing new tax return forms, Stay on implementation of new forms, Complexity of new forms, Acceptance of return forms with genuine difficulty, Scrutiny of return forms, Challenge procedure for unsatisfied petitioners. Analysis: The petitioner sought to quash a Notification introducing new tax return forms and requested a stay on its implementation until the final disposal of the petition. The petitioner argued that the new forms were too complicated for genuine taxpayers to file returns with supporting details. The court, however, noted that a significant number of taxpayers had already filed returns using the new forms, indicating that the forms were not as impractical as claimed by the petitioner. The court directed the Income-tax Department to accept return forms submitted by taxpayers, subject to genuine difficulties. If after scrutiny, it was found that there was no genuine difficulty in providing the required details, those forms would not be considered as filed as required. The decision on such forms would be subject to the final decision of the concerned officer. Additionally, the court clarified that if no annexures were required under the rules, they should not be attached to the return form. Furthermore, if a petitioner was dissatisfied with the decision of the concerned officer, they were instructed to challenge the order individually through a petition. With these directions, the petition was disposed of, and the notice was discharged. The judgment emphasized the importance of accepting return forms with genuine difficulties while ensuring compliance with the necessary filing requirements and procedures.
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