TMI Blog2021 (5) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... May, 2021 subject to the further orders that may be passed by this court at the stage of admission or thereafter till this writ petition is finally decided. All contentions of the parties are kept open. It is made clear that whether such paper return proposed to be filed by the Petitioner is incompliance with the Income Tax Act or Rules or not is also kept open. The Petitioner would be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturn of income in paper form for the assessment year 2020-2021 and to treat the same as valid, subject to the final disposal of the petition and seeks further permission to file the return of income in electronic form as soon as the account of the Petitioner are audited and to treat the same as filed in accordance with law before 31st May, 2021 subject to the final disposal of the petition. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 4. It is the case of the Petitioner that Rule 12 of the Income Tax Rules, 1962 is ultravires the provisions of the Income Tax Act, 1961 and Constitution of India and as such has no legal effect. The Petitioner is thus not liable to file electronic return of income tax. The Petitioner has recorded various reasons in the petition expressing its inability to file electronic return of the income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2020. Keeping all such contentions of the parties open, we are also inclined to pass similar order in this petition. 8. We accordingly pass the following order : ORDER (a) The Petitioner is permitted to file paper return for the assessment year 2020-21 before 31st May, 2021 subject to the further orders that may be passed by this court at the stage of admission or thereafter till t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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