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29-09-2015: It is learnt from reliable sources that date has been extended to 31-10-2015. Details are however awaited. Recheck this page for complete order of the High Court

28-09-2015: The hearing concluded on a favourable note. The order to be pronounced tomorrow at 10:00 AM

24-09-2015: The next date for hearing is 28-09-2015

The Court has asked the Govt to answer two questions and CBDT has sought time to file replies.

The interim order is as under:

Learned counsel for the respondents-revenue has submitted a copy of communication dated 23rd September, 2015 received from the Central Board of Direct Taxes and the same is taken on record subject to all just exceptions. No detailed reply has been filed by the respondents so far, urging that there was shortage of time.

However, during the course of the arguments, the following two questions were put to learned counsel for the revenue:

i. As to why Forms No. 4, 5 & 6 were not prescribed before 07th August, 2015, when the same are required to be appended along with the E-Filing of the return under Section 139D of the Income Tax Act, 1961.
ii. Has any assessee in this category filed the return before 07th August, 2015. If yes, whether the assessee is required to file fresh return after the format of audit report has been prescribed by 07th August, 2015, as Form No.4 was available on 01st August, 2015, Form No.5 was available on 02nd August, 2015 and Form No.6 was available on 07th August, 2015.

Learned counsel for the revenue submits that only minor changes have been made in the aforesaid Forms. However, she prays for time to file reply.

To come up on 28.09.2015.

Reply be filed on or before the date fixed with copy in advance to the counsel opposite.

A copy of this order be given to the counsel for the revenue under the signatures of the Bench Secretary.

Earlier, the hearing started in the Court No. 6. The Court asked CBDT why it was so adamant for not extending the date.

Also CBDT was aksed to explain the reasons for late notifying the ITRs. The Court asked CBDT counsel if date was extended would the assessees run from the country?

The recent judgment of Delhi High Court refusing the extension was also debated strongly

21-09-2015: Mrs Urvashi Dhugga, Advocate appeared on behalf of the Government and prayed time to file reply. The Court gave two days time to file reply on or before 23-09-2015. Next date fixed on 24-09-2015 for arguments. download Interim Order Click Here >>

We will be further updating the order of the Court as soon as it is delivered. Bookmark this page and revisit again for details.

17-09-2015: Interim Order:

“Learned counsel for the petitioners, inter alia, submits that it was only after 2.8.2015 and 7.8.2015 when e-filing of the income tax return Forms No. 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 by the assessees, the date being 30.9.2015 is liable to be extended.

Notice of motion for 21.9.2015.” download Interim Order Click Here >>

16-09-2015: After the Fiasco at Delhi High Court, hopes and emotions stands high on the upcoming petition in Hon’ble Punjab & Haryana (P&H) High Court which is falling for hearing tomorrow.

By now we all know that Delhi High Court has turned down the petition for the extension of Tax Audit Due date for AY 2015-16 on the ground of absence of locus standi (being no cause of action) of the petitioner chartered accountant and has directed to file it as a PIL. Read more Click Here >>

The upcoming Writ Petition has been filed by Mr. Vishal Garg (and others) CWP-19770/2015 on 16-09-2015 at Ludhiana and is listed for hearing on 17-09-2015. The case is listed at serial no. 105 under “urgent” category in Court No. 6 and shall be heard by a Division Bench comprising of Justice Ajay Kumar Mittal and Justice Ramendra Jain.

Hon’ble The Punjab and Haryana High Court would be aware and conscious of the judgment of the Delhi High Court. The answer to the question whether the decision of Delhi High Court shall have any bearing on the P&H High Court lies in the fact that the doctrine of judicial precedents as it exists suggest that if a novel point arises, which has never previously been decided, the High Court will seek for an analogy which it could, but is not bound to follow another High Court. Therefore it is solely at the wisdom of the P&H High Court to examine if the Petitioners have any cause of action (locus standi) or not. However, It is notable that last year Gujarat High Court in Special Civil Application (12656/2015) filed by All Gujarat Federation of Tax Consultants (AGFTC) has granted similar relief for the AY 2014-15

Related Updates:
Status of Petitions in High Courts for Extension of Tax Audit Due Date Click Here >>

It is learnt from unconfirmed sources that Punjab and Haryana High Court has Extended Tax Audit Due Date for AY 2015-16 to 31-10-2015. Details awaited | 16-09-2015 |

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