2007 (12) TMI 3 - SCH - Income Tax

Whether the Return should be filed in a particular Form is not the business of the Court. It is for the statutory Authority to decide the same. Additional Solicitor General, on behalf of the UOI, stated that the time for filing the Return in the prescribed Form is being extended to 29-2-2008.

Summary

The Supreme Court allowed the appeal, setting aside the High Court's order permitting the use of Form Saral 2-D for filing Income Tax Returns. The deadline for filing returns in the prescribed form was extended to February 29, 2008, for all assessees. All assessees who filed using Form Saral 2-D must now file in the prescribed form by the new deadline.