2020 (10) TMI 994

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....ir Mistri, Sr. Adv., Madhur Agrawal and Fenil Bhatt For the Respondent : Akhileshwar Sharma, Adv. ORDER 1. Heard. 2. Rule. 3. By the present petition, the Petitioner has prayed for the following reliefs :- "a.  this Hon'ble Court may be pleased to declare that Rule 12 of the Income-tax Rules, 1962 requiring the Petitioner to mandatory filing electronic return of in....

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....9-20 in paper form as a valid and complaint return of income; d.  that pending the hearing and final disposal of this petition (i) the Petitioner be permitted to file the return of income in paper form for the assessment year 2019-20 and to treat the same as valid subject to the final disposal of the petition; or (ii) the Petitioner be permitted to file the return of income in electr....

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....llow the Petitioner to file the paper return for the assessment year 2019-20 before 31st July, 2020, subject to further orders passed by this Court at the stage of admission of the above Writ Petition. All contentions of the parties are kept open." 5. Mr. Jahangir Mistri, learned Senior counsel appearing on behalf of the Petitioner submitted that the petition challenges vires of Rule 12 of the ....