Wednesday, September 30, 2015

[aaykarbhavan] Judgments and Infomration [2 Attachments]








The Chamber Of Tax Consultants vs. UOI (Bombay High Court)

by editor
The Respondent No.2 i.e. CBDT is directed to forthwith issue the order/ notification under Section 119 of the Income Tax Act and extend the due date for Efiling of the Income Tax Returns in respect of the assessee who are required to file return of income by 30th September, 2015 to 31st October, 2015

The Chamber Of Tax Consultants vs. UOI (Bombay High Court)

COURT: Bombay High Court
CORAM: G. S. Kulkarni J, M. S. Sanklecha J
SECTION(S): 119, 139(1)
GENRE: Domestic Tax
CATCH WORDS: Due date, Return of Income
COUNSEL: Dr. K. Shivram, Rahul Hakani
DATE: September 30, 2015 (Date of pronouncement)
DATE: September 30, 2015 (Date of publication)
AY: 2015-16
FILE: Click here to download the file in pdf format
CITATION:
CBDT directed to forthwith issue an order u/s 119 to extend the due date for filing ROI to 31.10.2015
The order has been dictated in the open Court which is in the process of being transcribed. However, due to urgency, we are issuing the following operative order:
(i) The Respondent No.2 i.e. CBDT is directed to forthwith issue the order/ notification under Section 119 of the Income Tax Act and extend the due date for Efiling of the Income Tax Returns in respect of the assessee who are required to file return of income by 30th September, 2015 to 31st October, 2015;
(ii) It is made clear that at this stage we have not opined any other issue except to the extent of the aforesaid directions. It is made clear that this order will not affect any other obligation that may arise under the Act.

Related Judgements

  1. All Gujarat Federation Of Tax Consultants vs. CBDT (Gujarat High Court) 
    The Board while not extending the due date for filing return was also of the view that due date should not be extended just for the benefit of those who have remained lax till now for no valid reason in discharging their legal obligations. It may be noted that…
  2. The Chamber of Tax Consultants vs. UOI (Bombay High Court) 
    Non-Extension Of due date for filing ROI will cause "substantial hardship". CBDT must look into practical difficulties & take "just and proper" decision before 30.09.2014
    In view of the fact that the Madras High Court has already directed the CBDT to examine the representation of the assessees…
  3. Vishal Garg vs. UOI (P&H 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 issue appropriate notification/instructions under Section 119 of the Act. Direction is also…
  4. CROWN Consultants Pvt. Ltd. vs. CIT (Bombay High Court) 
    S. 147: Assessee is not entitled to challenge validity of reopening on a ground not stated in objections to AO
    Just as the revenue cannot improve upon its case for reopening before the Court and but must stand or fall by the reasons recorded for reopening the assessment, the…
  5. CIT vs. J. L. Morrison (India) Ltd (Calcutta High Court) 
    S. 263: The CIT can revise an assessment only if he can show unmistakably that the order of the AO is unsustainable. Fact that the AO has passed a non-speaking order does not mean that he has not applied his mind
    (i) If the AO has taken a…


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Posted by: Dipak Shah <djshah1944@yahoo.com>


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