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2020 (10) TMI 994 - HC - Income TaxMandatory filing electronic return of income - Prayer to declare that Rule 12 of the Income-tax Rules, 1962 requiring such mandation is ultra vires the provisions of the Income-tax Act, 1961 and the Constitution and, hence, void and of no legal effect - as prayed when it is not possible for the Petitioner to file electronic return of income for reason beyond the control of the Petitioner, the Petitioner is entitled to file the return of income in paper form - HELD THAT:- Considering that the challenge in the petition is to the vires of Rule 12 of the Income-tax Rules, 1962, issue notice to the Additional Solicitor General of India. Stand over after eight weeks. This order will be digitally signed by the Private Secretary of this Court.
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