The first base of the extension of due date as mentioned by CBDT is the verdict of Gujarat High court and today we have with us , the Gujarat petitioner CA RAJNI SHAH from Ahemdabad , Let us have a talk with him :-
The basis of the extension of date by CBDT was verdict of Gujarat High court and we have talked with the petitioner of Gujarat High court CA RAJNI SHAH and in his talk he mentioned the role of WhatsApp Group ‘MISSION TAR DEFERMENT 2014’.
The Hon’ble High Court relied on the case of State of Gujarat Vs. M.M. Hazi Hasan [AIR 1967 SC 1885] and ordered the Revenue to hand over the exact quantity of the goods seized to the Petitioner as shown in the seizure list or pay equivalent money for the quantity of the seized goods at the present market rate to the Petitioner.
