UNION OF INDIA Vs. INCOME TAX BAR ASSOCIATION

JUDGEMENT

(1.) Heard learned Counsel for the parties.

(2.) Leave granted.

(3.) By the impugned order, the High Court has permitted the assessees to file IT returns in Form Saral 2D instead of Forms ITR-1 to ITR-8. It has been stated by the learned Counsel appearing on behalf of the respondent that this order was passed by the High Court because of paucity of time and non-availability of adequate number of forms. We are not impressed by the submission. 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. Be that as it may, as the original time for filing the return has already expired, the learned Additional Solicitor General, appearing on behalf of the Union of India, stated that the time for filing the return in the prescribed form is being extended to 29-2-2008, in relation to all categories of assessees. This being the position, the impugned order is set aside. All the assessees, who have already filed return in Form Saral 2D, pursuant to the impugned order passed by the Allahabad High Court or any other High Court in the country, are required to file return in the prescribed form by 29-2-2008, to which date time is going to be extended.