P&H HC dismisses Appeal for Tax Audit Report Extension. “GUJARAT & KERALA HIGH COURT- The Only Hope”

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P&H HC dismisses Appeal for Tax Audit Report Extension. “GUJARAT & KERALA HIGH COURT- The Only Hope”

A case for Date Extension was filed in Punjab & Haryana High Court which is dismissed now. The writ was filed by Shri Vishal Garg. After date being extended from 30th September-2018 to 15th October-2018, he submitted that

 “Present writ petition has become infructuous and may be disposed of as such”.

 FULL TEXT OF THE SAID HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:

This writ petition has been filed under Articles 226/227 of the Constitution of India directing the respondents to extend last date of filing of returns i.e 30th September, 2018 for the assessment year 2018-19 of assessees whose accounts are required to be audited under Section 44AB of the Income Tax Act, 1961 (for short, ‘the Act’).

  1. At the outset, learned counsel for the petitioners has produced an order under Section 119 of the Act issued on 24th of September, 2018 whereby the last date for filing of the return under Section 139(1) of the Act has been extended from 30th September, 2018 to 15th October, 2018. Copy of the same is taken on record. In view thereof, he prays that the present writ petition has become infructuous and may be disposed of as such.
  2. Ordered accordingly.

In short, cases were filed with 4 High court I.e., Delhi, Rajasthan, Kerala & P & H.

The crux is

  1. Delhi HC has fixed the hearing date for 26.11.2018 which is after 15.11.2018. It is not going to be of much use for the professionals.
  2. Rajasthan HC has asked the CBDT to “Reconsider” which is recommendatory and not mandatory for CBDT by 10.11.2018.
  3. Kerala HC order awaited. The status is still not known.
  4. P & H HC dismissed.
  5. Gujarat High court which is fixed for hearing again for 04.10.2018.

With P & H HC dismissal, CBDT may prefer to ignore Rajasthan HC recommendation by issuing suitable press release saying that

“The date is already extended and Taxpayer are requested to file the returns and upload audit report by 15th October”.

The court was the only Hope till now as CBDT was not considered as in favour of date extension

and after P & H High court dismissal,

NOW GUJARAT & KERALA HIGH COURT IS THE ONLY HOPE


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