Union Of India (Uoi) And Ors. vs Income Tax Bar Association

The Supreme Court set aside the High Court's order allowing assessees to file IT returns in Form Saral 2D instead of the prescribed Forms ITR-1 to ITR-8, emphasizing that the decision on the form of return is the prerogative of the statutory authority. The Court noted that the original deadline for filing returns had expired but acknowledged the Union of India's extension of the deadline to 29-2-2008 for all assessees. Consequently, all assessees who filed in Form Saral 2D must now file in the prescribed form by the extended deadline.