Court allows filing paper return for 2022-2023 taxes by Dec 31, 2022 pending future orders. Respondents to reply within 4 weeks.

The court permitted the petitioner to file a paper return for the assessment year 2022-2023 before 31st December 2022, subject to future court orders. Compliance with the Income Tax Act and Rules would be assessed later. Respondents were directed to file a reply within four weeks, with a two-week period for any rejoinder. The writ petition was scheduled for admission on 10th April 2023 alongside related petitions, with parties instructed to act on an authenticated copy of the order.

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Issues:
- Permission to file return of income in paper form for assessment year 2022-2023.
- Validity of Rule 12 of the Income Tax Rules, 1962.
- Justification for not filing electronic return of income tax.
- Request for reply from the respondents.
- Decision on whether the paper return is in compliance with the Income Tax Act or Rules.

Analysis:

The petitioner sought permission to file the return of income in paper form for the assessment year 2022-2023 and requested it to be considered valid until the final disposal of the petition. The petitioner also asked for permission to file the return in electronic form after audit, subject to the same conditions. The petitioner argued that previous court orders allowed paper returns for other assessment years, and claimed that Rule 12 of the Income Tax Rules, 1962 is ultra vires the Income Tax Act, 1961 and the Constitution of India, making the electronic return filing requirement invalid.

The court noted the petitioner's reasons for being unable to file electronic returns within the specified time. The respondents were given time to file a reply, and the Attorney General for India was issued notice regarding the matter. The court refrained from deciding on the justification for not filing electronic returns at that stage, stating that it could be addressed during the admission of the writ petition. The court emphasized that previous orders permitted paper returns for other assessment years, and kept all contentions open for further consideration.

In the final order, the court permitted the petitioner to file a paper return for the assessment year 2022-2023 before 31st December, 2022, subject to future court orders. All contentions of the parties were kept open, and it was clarified that the compliance of the paper return with the Income Tax Act and Rules would be assessed later. The respondents were directed to file a reply within four weeks, with a two-week period for any rejoinder. The writ petition was scheduled for admission alongside other related petitions on 10th April, 2023, with parties instructed to act on an authenticated copy of the order.

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