Case Law Details

Case Name : Vishal Garg & Ors. Vs Union of India & Anr. (Punjab & Haryana HC)
Appeal Number : CWP No. 19770/2015
Date of Judgement/Order : 31/10/2015
Related Assessment Year :
Courts : All High Courts (4157) Punjab and Haryana HC (215)

CBDT extends date only in Punjab, Haryana, UT of Chandigarh and Gujarat

In the case of Vishal Garg & Ors. Vs. Union of India & Anr.,  Punjab & Haryana HC instructed CBDT extend  due date of Tax Audit cases to 31st October 2015 from existing 30th September 2015. Its not clear if the due date for non audit cases also been extended or not for which we have to wait for official order. High Court has also issued guideline for timely issue of Income Tax Return Forms.

We would further like to inform our readers that its just Court Instruction to CBDT to extend the due date,  but CBDT has not yet officially issued any Order in Compliance of High Court Order.

High Court Order is Binding on CBDT till Supreme Court Stays it or reverses the High Court Judgment. Further in case of Judgment on same issue by different High Courts, the Judgment of Jurisdiction High Court will prevail and in case of no Judgment by Jurisdiction High Court than Assessee may choose the Judgment of High Court which is more beneficial to him (CIT vs M/S. Vegetables Products Ltd. (Supreme Court) 88 ITR 192). Further Judgment by bench of High Court will prevail over Judgment of Single Judge even if the same is from Judge of different high Court.

Delhi High Court Judgment was Single Bench Judgment which goes against the Assessee and Rajasthan High Court Judgment which is also against the Assessee is by a bench of two judges.

We will share the copy of judgment as soon as same been received by us.

Please confirm also CBDT Notification before relying on the above news.

Petitioner with his counsel Advocate Hitesh Kaplish at after Landmark Victory in VISHAL GARG AND ORS V/S UNION OF INDIA

Petitioner with his counsel Advocate Hitesh Kaplish after Landmark Victory in the case of Vishal Garg & Ors Vs. Union of India

Keep Checking the below page for  Status of various Petitions in High Courts for Extension of Tax Audit Due Date –

Tax Audit Date Extension- Status of High Courts Appeals

Some Suggested Posts related to above  

S. No. Link
1 How to use / Enable E-filing Vault on Income Tax
2 Understanding Compliance Query of Income Tax Department
3 Rule 12 of Income Tax Rules wef 1st April 2016
4 Instructions for filing ITR-4S-SUGAM for AY 2016-17
5 Income Tax e-Filing DSC management utility
6 How to File Income Tax Return of a Deceased Assessee?
7 FAQs on filing the return of income
8 For whom e-filing of Income Tax Return (ITR) is Mandatory
9 Guide to know ITR applicable: Which ITR Applicable to whom?
10 How to reset password when activation link not confirmed while registering PAN in Income Tax Department

Author Bio

Qualification: CA in Practice
Company: Taxguru / Sandeep Kanoi & Associates
Location: Mumbai, Maharashtra, IN
Member Since: 27 Feb 2017 | Total Posts: 599
A Blogger by Passion and a Chartered Accountant by Profession. View Full Profile

My Published Posts

More Under Income Tax

Posted Under

Category : Income Tax (27493)
Type : Judiciary (11690)

0 responses to “Extend ITR due date to 31st October 2015- P&H HC to CBDT”

  1. Prashant says:

    DECLARING EXTENTION OF DUE DATE ON 1ST OCTOBER IS UNFAIR PRACTICE OF THE CBDT. IS CBDT IN FAVOUR OF NON-COMPLIED ASSESSES?

  2. CA RANA says:

    The inconsistency in the decisions of the CBDT over the few days in a simple matter like extension of due date for tax returns really affects the stature of the respcted Govt Organisation of our Country, how come there is a sudden change in its stand from 30th Sept to 1st October about its decision, the maturity of the members of CBDT is in Question. Govt should really order for an eqnquiry into it, which caused a lot of inconveniences to the most of the Tax practiones in the country affecting their constitutional rights of equality.

  3. ram & ram associates says:

    please extend at least 15 days

  4. ram & ram associates says:

    please extend for karnataka at lease 15 days

  5. sohan kumar vats says:

    CBDT SAB KUCH HAI KYA, AMM JANTA KUCH BHI NAHI, ISSE CBDT KO KYA FAYADA,

  6. PAVAN says:

    THIS IS FAKE NEWS. CBDT NOT EXTEND THE DUE DATE OF AUDIT REPORT & RETURN…..

  7. ASHOK BATRA ADVOCATE says:

    THANKS OF HIGH COURT FOR INCREASING DATE

  8. MD ALI says:

    Acchey Din Aagaye Kiu ke CBDT aaj High Court aur Hum logo ke problem se aage logaye

Leave a Reply

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