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As it is now a known fact that the a Writ petition WP(C) 8771/2015 has been filed in Delhi High for Extension of the Date for filing of ITRs for AY 2015-16 for those categories of assessees who are required to get their accounts tax audited under section 44AB of the Income tax Act, 1961.
It is also a known fact that the Government by its press release dated 09-09-2015 has categorically denied any such extension.
The Writ Petition is listed for hearing on 14-09-2015 in Court No. 9 at serial no. 38 under fresh matters and applications. The WP shall be heard by Hon'ble Mr. Justice Rajiv Sahai Endlaw.
Now, what could be the possible outcome of the appeal:
1.
The petition shall be heard and if prima facie merit is found, it might be admitted, otherwise it may be dismissed.
The Court observed that "The petitioners do not disclose any cause of action in their favour. Rather, in para 6 of the petition, it is pleaded that the petition is in the nature of public interest. However, the petition is not drafted as a Public Interest Litigation (PIL) and does not comply with the rules for filing a petition in public interest." Read Full Order Accordingly the Court has disposed off the This again points to the basic question I was wondering, whether CAs really have any locus standi on the issue of extension except as a public cuase? Click Here >>
It We will be updating on the PIL in Delhi High Court when made. Bookmark this page and revisit again.
2.
If the writ is admitted by the Court, the appellant side shall seek immediate declaration of extension/issue of suitable orders by the Court.
3.
If the Court considers it appropriate on the merit of the writ, it may grant a relief in the form of extension itself or any other suitable directions.
4.
The Court may admit the writ but may not wish to grant immediate relief and may like to issue notice to the respondent parties (i.e. Government and CBDT) to file counter in a week’s time.
5.
CBDT/Govt. may play delaying tactics and would aim to gain maximum time for filing reply so that during the pendency of the writ, the deadline of 30-09-2015 is exhausted.
6. The Court may wish to give relief for the assessment year 2015-16 only and/or may lay down the guidelines for the extension of the due dates where ITRs are not notified timely.
Held by Court today on 14-09-2015:
Petitions filed in Gujarat and Punjab High Court for Tax Audit Date Extension Click Here >>
Extension of Tax Audit Due Date for AY 2015-16. Delhi High Court Judgment in Writ Petition Filed by CA Avinash Gupta and Tax Reserach Foundation- Writ to be filed as PIL | 14-09-2015 |
