Following the Footsteps of other High Courts Bombay High Court today held in the case of ‘The Chamber of Tax Consultants & Others Vs. Union of India (Bombay High Court), WRIT PETITION (L) NO.2492 OF 2014’ that CBDT should consider the representation of the of the Chamber of Tax Consultants on or  before 30th September 204. Petitioners are entitled for better relief in view of decisions of other High Court if they are more favorable.

The petition was filed by the chamber of Chamber of Tax Consultants & Others for non extension of due date of ITR to 30.11.2014 in accrdance with due date of Tax Audit report. CBDT has already extended due date of Tax Audit Report  to 30.11.2014. Petitioners has urged the court to issue a direction to the CBDT to extend due date of Income Tax Return to 30.11.2014 for A.Y. 2014-15 in cases where tax audit is applicable.


25th September, 2014



Central Board of Direct Taxes has amended the Tax Audit report on 25 July, 2014, vide notification No. 33/2014 effective from the financial year beginning from 1-4-2013. Post amending Tax Audit Report, Revenues utility for submission of Tax Audit report was issued end of August 2014.

The Chamber of Tax Consultants through its President Shri Paras Savla has filed a writ petition before Bombay High Court challenging the aforesaid notification and subsequent order amending the Tax Audit Report after closure of Financial Year. Other joint petitioners were M/s KPD & Associated and CA Bharat Gala. The Petition challenges the action of the CBDT in introducing the new TAR without deliberation or inviting any views from the stake holders and not extending due date of filing return of income even if due date of filing of Tax Audit Report has been extended.

The Petition points out that CBDT extended the due date for filing the new Tax Audit Report up to 30/11/2014, however, the date of filing of return has not been extend. This writ came for the final hearing today before the Bombay High Court.

The Division Bench of the Hon’ble Shri Justice M. S. Sanklecha and Hon’ble Shri Justice N.M.

Jamdar heard the various concerns faced by the Tax Payers and the Accountants. After hearing both the parties, Bench has directed the CBDT to consider the Chamber’s representation to extent the due date of filing return of Income in consonance to the due date of filing TAR. It was also noted that similar petitions has been filed with other High Court’s too and in case any other High Court’s decision is more favourable then, same would also apply hereto. The matter was argued by Dr. K. Shivaram, Senior Advocate (Past President of CTC), Shri Ajay Singh, Advocate and KSA Legal team.

Paras K. Savla

President – The Chamber of Tax Consultants

Related Posts:-

Author Bio

Qualification: CA in Practice
Company: Taxguru Consultancy / Taxguru Edu
Location: Mumbai, Maharashtra, IN
Member Since: 27 Feb 2017 | Total Posts: 839
A Blogger by Passion and a Chartered Accountant by Profession. View Full Profile

My Published Posts

More Under Income Tax


  1. Babu Lonappan says:

    The point is very clear. Any under secretary (a glorified clerk who assumes the designation) can sign a circular extending the date of furnishing audit report u/s 44AB and remain silent on the date of filing the return of income. No wonder , such things happen when there are no responsible people to head the CBDT.The CBDT should have protected and cared for tax payers who fill the coffers, but things are otherwise. As the old saying goes, CBDT has to be wise enough, but things go otherwise. At least the ICAI should have cared for the interest of its members who handle their clients who supplements the treasury. A honest citizen is being harassed, while evaders are feasted by the authorities.Remember last yaer when CBDT wanted the tax payers to submit hard copies by 30th September and declaring extension on the very next morning. Governments change, but attitude never changes.Please don’t fool sincere people.


    Is CBDT for welfare of the mankind & not working on the principles of Natural Justice ? It should issue immediately the circular extending the date for filing ITRs subject to payment of taxes before 30.09.14 & after that, with interest & even FM should guide CBDT in this regard.

  3. MANISH LA says:

    Bombay HC already directed along with Madras HC.
    This is game played by all professional guys and CBDT, simply because under pressure they will bring out work from their staff/articles.
    Ultimately, lower level section suffer. This is India!

  4. Avinash Joshi says:

    I don’t understand why we are giving so much importance to this issue,Let Finance Minister apply his mind ,He was eminent. Lawyer, He seems to be waiting for all National courts to decide on this issue.Very pathetic Sir,Not expected from this Govt.

  5. Sharad says:

    Respected Gujarat High court, Andhra High court and now Mumbai High court have proved the point that stand taken earlier by CBDT was totally unreasonable, biased and egoist. Action of CBDT is causing lot of pain to the professionals as well as tax payers. Government should take strict action against erring official.

  6. C A K C AGARWAL says:

    I AM UNABLE TO UNDERSTAND,why the board is not obey the order of High court. HOw the board can say that they will not take action in case the return is revised , which has been filed before 30-9-2014. if any person file the return for nil, and afterwards give the actual figure. Under which section, the board has given affidavit. whether this is a good days

  7. Rajeev Singhal says:

    It would be better if the CA fraternity along with the trade association themselves decide to boycott this attitude of CBDT and go as per the directives of the various High Courts. Let them understand that they are not KHUDA.

  8. Anil Kumar says:

    The announcement of extension of date for ITR may come late 30th night, as is CBDT custom. They have no concern for tax payers and auditors. This is what is known as “Tax Terrorism “.

    In the confusion, nobody has questioned the correctness/validity or CBDT’s right to modify 3-CD to such an extent, which could be unmanageable.

  9. Girish Anand says:

    Concerns of the Assessee’s and Professional fraternity is adequately justified in this matter. Now the the authorities should decide at the earliest to clear the air for smooth working.

  10. ANIL BEDI says:

    CBDT has not yet come out with the required notification for extension of due date in spite of Judgements by various High Courts. This is height of high headedness on part of bureaucracy. It seems that CBDT is not even bothered about contempt of Court.

  11. Rajesh says:

    CBDT’s expected reply :

    We have not received Hon. high court’s order. when we receive it we will study it and should need be, we will consider extending date after 30/09/2014.

  12. fasih says:

    and know what for CBDT is waiting for the good mahurat will come to extended or to follow there own way continuing the chaos in the minds of auditors

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

October 2020