https://www.taxtmi.com/caselaws?id=2363 The prescribed income-tax return form is to be fixed by the statutory authority, not by judicial direction, so a High Court could not allow filing in Form Saral 2-D instead of the notified form. Once the competent authority extended the time for filing returns in the prescribed form, the basis for the writ order ceased to exist. The Supreme Court set aside the High Court's permission, and assessees who had relied on it were required to file returns in the prescribed form by the extended deadline, thereby restoring the statutory filing regime. en-us Fri, 14 Dec 2007 00:00:00 +0530 Tue, 28 Aug 2018 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2363 The prescribed income-tax return form is to be fixed by the statutory authority, not by judicial direction, so a High Court could not allow filing in Form Saral 2-D instead of the notified form. Once the competent authority extended the time for filing returns in the prescribed form, the basis for the writ order ceased to exist. The Supreme Court set aside the High Court's permission, and assessees who had relied on it were required to file returns in the prescribed form by the extended deadline, thereby restoring the statutory filing regime. Case-Laws Income Tax Fri, 14 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2363