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Thursday, 01 October 2015 12:25

Writ Petition - Extension of Due date of 30-09-2015 to 31-10-2015 - Punjab & Haryana High Court

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Gist

1. Due date for filing returns returns due by 30.9.2015 for the assessment year 2015-16 for certain categories of assessees including companies, firms and individuals engaged in proprietary business/profession etc. whose accounts are required to be audited in terms of Section 44AB is extended to 31st October, 2015

2. Union of India must 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 

Facts

1. Writ petitioners are practicing Chartered Accountants and are based at Chandigarh and different places in the State of Punjab 

2. Petitioners impugn the Press Release dated 9.9.2015 whereby the respondents have taken a decision not to extend the date for filing of returns due by 30.9.2015 for the assessment year 2015-16 for certain categories of assessees

3. Petitioners submitted that it was only after 1.8.2015, 2.8.2015 and 7.8.2015 that the income tax return Forms No. 4, 5 and 6 respectively were available for downloading by the assessees. In such circumstances, the last date fixed for e-filing of income tax return for the assessment year 2015-16 by the assessees, being 30.9.2015 is unreasonable and is liable to be extended

4. After hearing both parties High Court allowed the writ petition and directed to extend the due date to 31st October, 2015

Adjudication

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 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.

Cases referred to

1. Partap Singh Kairon vs. Gurmej Singh, AIR 1958 P&H 409

2. Pierce-Arrow Motor Car Co., (1910) 143 Wis. 282 (Z9)

3. Sukha vs. Central Administrative Tribunal, 1996(1) SCT 547

4. Sh.Jogendrasinhji Vijaysinghji vs. State of gujarat and others, Civil Appeal No.2374 of 2015

5. Veerappa Pillai v. Raman and Raman Ltd. AIR 1952 SC 192

6. Hari Vishnu Kamath v. Ahmad Ishaque and Ors. AIR 1955 SC 233

7. Waryam Singh v. Amarnath, AIR 1954 SC 215

8. Tax Bar Association, Hisar vs. The State of Haryana and others, CWP No.15499 of 2015

9. Avinash Gupta vs. Union of India and others, W.P.(C) No.9032 of 2015

10. All Gujarat Federation of Tax Consultants vs. Central Board of Direct Taxes, Special Civil Application No.12656 of 2014

11. The Rajasthan Tax Consultants Association and another vs. The Union of India and another, D.B. Civil Writ (PIL) Petition No.11037 of 2015

 

Additional Info

Read 3165 times Last modified on Saturday, 13 February 2016 15:30
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3 comments

  • Comment Link Super User Thursday, 01 October 2015 12:57 posted by Super User

    I have just noticed in the official website of income tax that the date has been extended. Please check at....http://incometaxindia.gov.in

  • Comment Link Super User Thursday, 01 October 2015 12:53 posted by Super User

    Hello
    In view of the court decision we hope that the circular will be issued today...let us wait...

  • Comment Link mamta Thursday, 01 October 2015 12:51 posted by mamta

    There is no message on the Income Tax website yet.

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