Case Law Details

Case Name : Palak Agarwal Vs. CBDT & Anr. (Madhya Pradesh High Court)
Appeal Number : WP-9380-2021
Date of Judgement/Order : 24-05-2021
Related Assessment Year :

Palak Agarwal Vs. CBDT & Anr. (Madhya Pradesh High Court)


It is well know that Representations by the taxpayers and tax professionals association doesn’t make any difference to CBDT and CBIC and they act only when they receive Instruction from our Courts.

1. A Division Bench of M.P. High Court, said that how can CBDT issue Circular No. 8/2021 dated. 30-04-2021restricting extension of limitation for filing appeal before CIT(A) to 31-05-2021, while the Supreme Court has extended such limitation until further orders till 19.07.2021

2. How can CBDT fix a time limit restricting the benefits given by Supreme Court.

3. CBDT’s Counsel gave a statement that it shall extend limitation in consonance with Supreme Court’s order.

4. It will take an appropriate decision for extending the period of limitation for filing the appeal.

5. Petitioner was represented by  Advocate Milind Sharma.

6. The matter is now listed on 27-05-2021 for response of CBDT.

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  1. Sudhir Kumar Bhardwaj says:

    We support the legaliy on law points, of limitation while as the reply by the CBDT advocate as consolance is view points only, its validity is null and void in the eyes of law.

  2. Vijay Kumar Dadoo says:

    DECISION MAKING- Does it need the last day to make decisions ? The due date for I instalment of Advance Tax (15%) is 15.06.2021. CBDT when contacted has replied telephonically that the decision is not taken. If any decision is taken for deferment of Due date, it will be taken only on the last date. In the times when going out is forbidden due to Covid, even Pass Books of the Banks, Post Offices are not being completed, the details of the payout like Gross payment against a surrendered policy, the TDS and the Net payment is not available, is it possible to pay Advance Tax 15%. Approach via E mail has been made to Chairman CBDT and Finance Minister’s Office, but to no avail. DO YOU CONSIDER THIS FAIR ?

  3. sreelatha skumar says:

    Dear Sir
    Regarding TDS return for First and second quarter for the year 2020-2021 – which is the last date for filing the return any extention available for filing

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