CRAWFORD BAYLEY AND CO Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Learned Counsel for the Respondents waives service. By consent taken up for final hearing on the request of learned Counsel for the parties.

(2.) The Petitioner, which is a firm of Solicitors, has challenged a communication dated 21 March 2011 by which a return of income filed in the electronic format has been treated as invalid on the ground that the ITR-V form had not been received by the Central Processing Centre of the Income Tax Department at Bangalore.

(3.) For the Assessment Year 2009-10 the Petitioner uploaded its return of income on 27 March 2010 on the official website of the Income Tax Department. The Petitioner received an electronically generated mail from the Department acknowledging the e-filing of the return of income. An acknowledgment number was electronically generated and furnished to the Petitioner (acknowledgment number 115760720270310. On 5 April 2010 in accordance with the instructions of the Department, the Petitioner posted a copy of the ITR-V Form duly signed by one of its partners. The Form was remitted by ordinary post since the instructions of the Department (Exhibit "D") specifically stipulated that the ITR-V should only be sent by ordinary post. It has been stated in the instructions that a form sent by Speed Post, Registered Post or Courier will not be accepted. The Form was required to be submitted on or before 30 September 2009 or within a period of sixty days whichever is later, from the date of transmitting the data electronically.