TaxTMI 
TaxTMI 
2025 (12) TMI 1769
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....ard to the issues that arise for resolution, we, on 08.12.2025, have requested Mr.A.S.Sriraman to assist the Court as Amicus. 2.The Tax Case (Appeal) relates to Assessment Year (AY) 2008 - 09. The following substantial questions of law have been admitted on 17.04.2014:- '1. Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in remanding the issue back to the AO especially when the assessee did not comply with Rule 11 read with Section 139D? 2.Whether the finding of the Tribunal is proper especially when CBDT Notification dated 24.07.2006 and 28.03.2008 have clearly notified new return Form are to be filed electronically and was mandatory and the assessee company having....
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....iew that the scheme for electronic filing of return of income has been framed only by the CBDT and there was nothing in the Act which made it mandatory for the assessee to file a return of income only electronically. Hence, the present appeal by the Revenue. 6.It all boils down to whether the assessee had the option of filing a manual return for assessment year 2008-09. Section 139 of the Act deals with filing of return of income, including the due date there for, and the provision does not specify any details in regard to the manner for filing of return, per se, including whether the return has to be filed electronically or manually. For this purpose, one would turn to Rule 12 of the Income tax Rules (in short 'Rules'), that stipulates ....
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....on of data in the return electronically, and thereafter submitting verification of return in Form ITR V, utilising the services of an intermediary. 9.Even earlier, the Electronic Furnishing of Return of Income Scheme, 2004 (Notified vide S.O.No.1073(E) dated 30.09.2004) and the Furnishing of Return of Income Internet Scheme 2004 (Notified vide S.O.No.1074 (E) dated 30.09.2004) provided for e-filing of returns, subject to manual returns being filed immediately thereafter. 10.The option extended was only qua the use of (i) a digital signature under clause (ii) of Rule 12(3) or (ii) an intermediary under clause (iii) of Rule 12(3)). There is no option for filing of a return manually, followed by an electronic return thereafter, and that ....
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.... file the return (which is a necessary condition for making an application to the Settlement Commission) for assessment year 2007-08 in the absence of availability of necessary software to be provided by the Income-tax Department for filing the return electronically. Accordingly, it has been requested that, till the software is ready, they may be allowed to file the return manually in paper form with a condition that they will supplement the return by e-filing when the software is ready. 3. To mitigate the hardship pointed out above, the Board, in exercise of powers conferred under section 119 of the Income-tax Act for proper implementation of the said Act, hereby direct the Income-tax authorities to accept the returns of income/ f....
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....PL)] dated 09.07.2010, individuals were also brought under the electronic filing net with effect from assessment year 2010-11 onwards, and qua companies, the option for filing of return through intermediaries was revoked. This Notification reads as follows: Notification No.S.O.1638 (E) [No.49/2010 (F.No.142/15/2010-TPL)] dated 09.07.2010 Income -Tax (Seventh Amendment) rules 2010 In exercise of the powers conferred by section 295 read with section 139 of Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income tax Rules, 1962, namely: - (1) These rules may be called the Income-tax (7th Amendment) Rules, 2010. (2) They shall ....