TMI Blog2020 (10) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... d, 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 So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of no legal effect. b. this Hon'ble Court may be pleased to read down Rule 12 of the Income-tax Rules, 1962 holding that 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; c. this Hon'ble Court may pleased to issue a Writ of Mandamus o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposal of the petition. 4. When this petition was heard on 29th July, 2020 (Coram : S.J. Kathawalla R.I. Chagla, JJ), this Court passed the following order :- 1.............. 2............... 3............... 4............... 5. The learned Advocate appearing for the Revenue has opposed the Application made by the Petitioner. He has filed a detailed response to the Writ Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arma, learned standing counsel - Revenue in support of Rule 12 of the Income-tax Rules has sought to refer to and rely upon the judgment of the Hon'ble Apex Court in the case of Namit Sharma v. Union of India [2013] 1 SCC 745 and submitted that the challenge to the vires is vague, insufficient and inordinately delayed. 7. On hearing the respective counsels, we issue rule on admission. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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