TAX AUDIT DATE EXTENSION ORDER PUNJAB AND HARYANA HIGH COURT ORDER TO 31ST OCT 2015

By | September 29, 2015

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CASE NO. CWP No.19770 of 2015  related to Extension of Date for Filing of Tax Audit Report and Income Tax Return under Income Tax Act. Date of decision: 29/09/2015 Name of  Petitioners: Mr  Vishal Garg and others  and Respondents: Union of India and another

Judgement by HON’BLE MR. JUSTICE AJAY KUMAR MITTAL HON’BLE MR. JUSTICE RAMENDRA JAIN

To put the record straight, it is noted that arguments in the writ petition by both the sides were concluded on 28.9.2015 and the case was adjourned for today for orders. Learned counsel for the revenue has produced a copy of the order dated 28.9.2015 passed by the Rajasthan High Court on a Public Interest Litigation in The Rajasthan Tax Consultants Association and another vs. The Union of India and another, D.B. Civil Writ (PIL) Petition No.11037 of 2015, where the Hon’ble Bench has declined to interfere by referring that it is a policy decision of the Government and had relied upon decision of the Delhi High Court in Avinash Gupta’s case (supra) dated 21.9.2015 where the writ petition was dismissed for extension of time. As noticed above, we have already expressed our dissent with the order passed by the Delhi High Court qua dismissing the writ petition with regard to extension of time for e-filing of the income tax returns. Accordingly, we are unable to concur with the view expressed by the Rajasthan High Court.

In view of the above, taking the totality of facts and circumstances of the case, it is considered appropriate to extend the due date for e-filing of returns upto 31st October 2015 for which the CBDT shall CWP No.19770 of 2015 18 issue appropriate notification/instructions under Section 119 of the Act. Direction is also issued to the respondents to ensure that the forms etc. which are to be prescribed for the audit report and for e-filing the returns should ordinarily be made available on the first day of April of the assessment year. The writ petition stands disposed of accordingly.

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