Case Law Details
Rajni Mangaldas Shah V/S Central Board Of Direct Taxes (Gujarat High Court), SCA/12571/2014
We are producing some of the Relevant clauses of the Judgment for your ready reference. Reader may also download judgment from the link provided at the bottom of the post.
62. Here, we notice that subsequent to the representation made on 21st August, 2014, the CBDT could have responded to such representation by either acceding or refusing to the request of extending the period of filing of ITR and making it extendable upto 30th November, 2014. Ordinarily, in such circumstances, the Court would direct the authority to consider the representation and pass a specific order. In wake of the constrains of time, as the due date of the filing of the return is expiring on 30th September, 2014 and when the respondent Board has chose not to respond to the same, but, later on by offering the comments before this Court in writing in no uncertain terms, it has termed such a request impermissible and has chosen to refuse the same on the ground that all the grievance made by the petitioners are not sustainable. Therefore, considering the larger cause of public good and keeping in mind the requirement of promotion of justice, we chose to exercise the writ of mandamus directing the CBDT to extend the date of filing of return of income to 30th November, 2014, which is due date for filing of the TAR, as provided in the Notification dated 20th August, 2014.
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At least 4/5 high courts are seized of the matter and cbdt is the one on the other side.Now all shall give order and that too a lengthy one.So cbdt has to go in details of each orders.F urther they have to see that no matter is pending in their knowledge.So expecting cbdt for a ROUTINE cicular is wrong.A delayed outcome from cbdt is not avoidable.
kab aayega cbdt se notification for extansion of itr
Dear Sir/Madam,
Can anyone clarify my doubt?
Can we avail Service Tax Credit against Rental payment?
Is there any exemption on that?
We are proposing to take a go down on rental basis for Rs.30000/- per month. Do we need to pay Service Tax on Rent?
Thanking you,
Regards,
L.RADHAKRISHNAN.