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2007 (7) TMI 196

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..... 0 taxpayers out of about 25 lakhs, have already filed their returns so it is difficult to accept the contention of petitioner – dept is directed to accept the return forms which are submitted by the taxpayers, subject to the genuine difficulty - 18793 of 2007 - - - Dated:- 30-7-2007 - Y. R. MEENA C. J. and AKIL KURESHI J. JUDGMENT 1. By this petition, the petitioner has prayed that Not .....

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..... nue, has submitted that till July 29, 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 May 14, 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 canvass .....

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..... 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 the 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. .....

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