OM PRAKASH TEWARI Vs. UNION OF INDIA

JUDGEMENT

(1.) ADMIT .

(2.) APPEARANCE on behalf of opposite parties 1 and 2 has been put in by Shri Ritu Raj Awasthi, learned Asstt. Solicitor General of India and appearance on behalf of opposite party No. 3 has been put in by Shri D.D. Chopra, learned senior standing counsel, who pray for and are granted four weeks' time to file the counter -affidavit. The petitioners may file rejoinder affidavit within two weeks thereafter.

(3.) SHRI Jaideep Narain Mathur, learned counsel for the petitioners submits that by the impugned r. 12 of the IT Rules, 1962, the petitioners have been deprived to file their Vakalatnama power on behalf of their clients along with the return of income -tax, although under s. 288 of the IT Act, they have right to practice before IT authorities. He further submits that unfettered power has been given by s. 139C in favour of CBDT and the rule amended by the CBDT is also in violation of the provisions of s. 139 of the IT Act. He further submits that Saral 2D Form is the easiest way of filing the returns and the new forms introduced by the opposite parties in Forms ITR -1 to ITR -8 are against the mandatory provisions of s. 139 of the IT Act and are not in the interest of the general public as the present forms are applicable for this year only.