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Validity of: new Return-Forms-New Return forms
October, 22nd 2007

All Gujarat Federation of Tax Consultants vs UOI
Citation 163 Taxman 196

Validity of: new Return-Forms-New Return forms

The petitioner challenged the introduction of new return forms vide notification dated 29 July 2007, as being too complicated. The petition was dismissed with the observations that if an assessee was not satisfied with decision of a concerned AO regarding genuine difficulty in filing the Form, individual petitions may be filed.

S.139(1) of the Income Tax Act 1961
Article 226 of the Constitution of India

High Court of Gujarat

All Gujarat Federation of Tax Consultants vs UOI

Special Civil Application No. 18793 of 2007

Y.R. Meena, CJ and Akil Kureshi, J

30 July 2007

K.H Kaji, Mukesh M. Patel, Sudhir Mehta for the Applicant
Harin P. Raval, M.R. Bhatt and Rashmin Chaya for the Respondent


1. By this petition, petitioner has prayed that Notification No. SO 762(E) dated 14-5-2007 introducing new Forms for the purpose of filing the Tax Returns be quashed and set aside and till final disposal of this petition, the operation and implementation of the said Notification be stayed and the assessee be permitted to file their Income-tax Returns in the SSaral form, which was in force prior to issuance of the Notification dated 14-5-2007.

2. The petition was listed on 27-7-2007, when this court issued notice and directed Mr. M.R. Bhatt to appear on behalf of the Income-tax Department and collect information as to how many assessees have filed Tax Returns as per new return Forms, till 27-7-2007.

3. Pursuant to the above direction, Mr. M.R. Bhatt learned counsel for the revenue has submitted that till 29-7-2007, about 6,77,330 taxpayers have submitted their Tax Returns.

4. The case of the petitioner is that the new Tax Return Forms introduced by virtue of the Notification dated 14-5-2007 are so complicated that it is impossible for a genuine taxpayer to file the returns with supporting details.

5. We do not accept this contention sought to be canvassed by the learned counsel for the petitioner, considering the fact that about 6,77,330 tax payers (out of about 25 lakhs as stated by Mr. Mukesh Patel), have already filed their Tax returns by 29-7-2007. Seeing the figures brought to our notice by Mr. M.R. Bhatt, it is difficult to accept the contention of the counsel for the petitioner.

6. Mr. Mukesh Patel has further brought to our notice that if there is some defect in the form, or a wrong information is found to be given, that forms will not be accepted by the department.

7. Considering the submissions, we direct the department to accept the Return Forms which are submitted by the taxpayers, subject to the genuine difficulty. After acceptance of those Return Forms, on scrutiny if it is found by the concerned Officer that there was no genuine difficulty on the part of the taxpayer in giving the details required in various columns, finally those forms may be treated as not filed as required, and they will be subject to final decision taken by the concerned Officer. However, it is also made clear that if under the rules no Annexures are required to be attached, no Annexures shall be attached to the Return Form.

8. If the assessee is not satisfied by the decision of the concerned Officer, he will have to challenge the order of the concerned authority by way of petition individually.

9. With the above direction, petition stands disposed of.

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