E-filing of tax returns – Court cannot order that rule should be applied retrospectively, though E-filing should be encouraged

The assessee dealer may fall in the class of dealers covered under the notification dtd.27.2.2009 quoted above, but the question, which arises is, whether such notification can be given retrospective effect or not. The said notification dtd.27.2.2009 ex facie does not make it retrospective. It stipulates that same was having immediate effect i.e. w.e.f. 27.2.2009, a date after the relevant dates on which soft copies were filed by the assessee – company in the present case. Therefore, per se on the interpretation of these Rules, it cannot be applied retrospectively. The ground taken by the assessing authority in the impugned assessment order does not seem to be mere technical or a sham ground. It is not for this Court to apply the said Rule or notification retrospectively, merely because the E-filing of returns deserves to be encouraged. The effect of rejection or acceptance thereof, is a matter of procedure governed by the relevant Rules applicable to the facts of each case for the relevant period on the basis of relevant statute and notification available in the statute book. The grievance of the assessee in the present case, cannot be redressed by issuing mandamus to the respondent – department to accept such soft copies on the relevant dates when they were filed, even in absence of specific statutory rules or notification.