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 (4977) Punjab and Haryana HC (241)

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

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7 FAQs on filing the return of income
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0 Comments

  1. 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.

  2. Shambhu Prasad Verma,Advocate says:

    Thanks to all Judges. The date of extend for Audit report & ITR filing upto 31st October,2015, but today is not showing by CBDT for extend the due date till 4.05 p.m on 30th sept.2015
    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.

  3. Shambhu Prasad Verma says:

    Thanks to all Judges. The date of extend for Audit report & ITR filing upto 31st October,2015, but today is not showing by CBDT for extend the due date till 4.05 p.m on 30th sept.2105.
    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.

  4. Piyush Jain says:

    CBDT either has to challenge the order of H’oble High Courts or has to extend the date.
    They have not challenged the decision so that means any which way date will be extended. But extending the date at the last hour is of no use as all the returns will be filed by then.

  5. Lakshmana K.M. says:

    The word “extension” is tension for tax consultants and Chartered Accountants from CBDT, therefore, please issue the Official press release for extension for tension free work environment for nation build.

  6. Sanjeevv Kapoor says:

    It is very strange that CBDT has been asked by three -four high courts to extend the date for Tax Audit, but it seems that it is being looked at with complete disdain.

    When the fake extension was being circulated then CBDT moved with alacrity to disown and convey that the circular was fake, but when court orders have come they are still mulling over what to do whether to issue order u/s 119 or something else.

    Special thanks to Punjab & Haryana High court for coming out with a detailed and speaking order.

    The government is of the people, by the people for the people , who believes in that god knows.
    God bless our country and our countrymen.

  7. GSKrishna says:

    Dear CBDT,
    You are destined to publish the extension. Why are you making patience of assessee drain exercise by delaying the act of extending the date?.

  8. afroz alam says:

    It is absolutely confirmed that this government believe in filing maximum numbers of audit report whether it fulfill all the norms of report or not because after August we had just two months to complete our works and WE HAVE Done It at any cost” Yahi hai Acchey din “Please i m requesting to CBDT departement now dont extend the date pleassssss because i have complete all my works any how” WHat a joke -this happened only in India

  9. CA BENNY ARRACKEN says:

    Isnt it ridiculous Mr. Finance Minister that every year we CAs who are the backbone of the Financial market and watchdog of the accounting policys in India have to come to you on bended knee every year to get extension for no mistake of ours. Mr. FM , the vagary is you being the FM are also a respected supreme court Advocate and then too the directions of 3 High courts are being ignored by you till date . Today is the last date of filing the audit reports and you are keeping he whole fraternity on tenterhooks. Is this how digital India, one India, quick India, free India , technological India going to work ?? I am surprised at the audacity of the FM and CBDT in not issuing the extention order till date till this time when I am penning this.????

  10. Bitan Purkayastha says:

    Its 9.00am 30/09/2015 we are still waiting for CBDT Notification….CBDT CBDT CBDT CBDT
    CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT JAGO utho we arewaiting….

  11. CA DATTATRAYA B KHEMNAR says:

    Now we should add a prefix before our name with the word CA-HOYABA.Because cbdt brings changes at any time as they wish,they have no cut off dates given by finance ministry but we are bound for cut off dates.There is not a single month in the year withou cut off date for us under various state Acts and Central Acts.

  12. Sujit Talukder says:

    It is a country where one has to run from court to court for time extension. It is a country where authorities are being reminded about their duty to publish the forms on first April. This is a country where all these sort of ‘azoobas’ can happen, and we say – Acchey din aa gaye.
    Don’t know how long these acchay din will continue.

  13. Anil Toshniwal says:

    According to me, a drastic overhaul should be made in this due date system & tax rates. Instead of penalising assessees for late filing of ITR’s Govt should consider incentivising early filing of ITR’s. Incentives should be in the nature of couple of basis points rebate in Tax Payable.
    Trust me there would be a rush in early filing of ITR’s & Assessments shall also happen faster & Appeals shall also be filed faster & also get disposed off faster. Pendency in the system would reduce quite dramatically.
    This culture of filing ITR on due dates shall become a thing of the past. And it could possibly spread in other activities where we like to wait till the end.

  14. A SANKARANARAYANA says:

    First We have to appreciate and thanks for your efforts, take interest for the entire tax payers and Professionals. Howmuch time, effort and money spend for the sake of others…..? GREAT

  15. Mehul Shah says:

    Why CBDT takes issue of date extension so rigidly? The main purpose of Audit of accounts gone away and now its just formality to submit audit report within time. Unable to understand what CBDT wants to prove? Work of C.A. require application of mind but it seems CBDT wants to check stress capacity and physical fitness of C.A.’s. It happens only in INDIA

  16. K.Ramarao says:

    Good evening Sir,

    When its extension notification giving by the CBDT officially. Every year they are giving the extension . But this year lot off fake msgs are coming in what’saap about Extension of date of filling the ITR’s .

  17. R.K. Kalsi says:

    is the supereme court can go to supereme court regarding non extention of date, i think it is not fair we all accountants,CAs and advocates are very much tied in these days CBDT should relexed us for few days

  18. Murali says:

    kudos to the petitioner and his advocates. The P& H HC order is very well reasoned.

    However on a permanent basis the due date for filing returns should be fixed as 30th Nov for the following reasons:
    a) Last date for holding AGM ( wherein accounts are approved) under Cos Act id 30th Sept
    b) Today, after introduction of computerised processing of returns, Dept requires very little time to process even lacs of returns.
    c) Law has become complex over the years with several new compliances such as related party transactions etc requiring more time for completion of audits. The situation is such that more time is actually required for completing tax audits and lesser time for dept to complete the assessments.
    d) Pl see due dates for filing returns in other countries- Singapore- 30th Nov ( 11 months from year end). UK- 12 months after year end US- 2.5 months after year end plus automatic extension of further 6 months thus totalling 8.5 months after year end. India 6 months

    1. MOhit says:

      Your suggestion is totally wrong. There is no reason to make due date as 30-11-2015. Again you will beg for extension. Only thing which is required is forms should be made available in time.

  19. P.S. SHRIMALI says:

    Govt’s don’t want extension, every Indian’s Practitioner are very tired till time. Some Practitioner’s working hour are 20 hour out of 24 hour last 10 days from till date. Practitioner’s are feel very poor against Govt. This is not fare.

  20. Rc Rathi says:

    Extension of date at last moment demoralise the professionals who late hours and complete their work in time
    We special request to publish our comment RCRATHI DIRECT AND INDIRECT TAX ADVISOR

    1. Jaikisan Patil says:

      Mr. Pawan,

      Fault is not in BJP/Congress. Fault lies with Indians. Indians are not honest in compliance and thats why it takes half year of the next financial year only to finish/ finalize accounts and financial statements. Why are Indians sleeping through out the year. Think and Comment. No political blames game. P Chidambaram and Mr. Arun Jaitely both have been strict to reforms which Indians are not to able digest.

      1. MOhit says:

        100% right . Indian CA are nothing but beggers for extension every year. This year Form 3cd was available from 1-4-15 & thre was no reason for extension

  21. CA KAMAL JAIN says:

    Only the happenings shows, that in spite of fact that our fraternity plays one of the most important role in the growth of country either by serving in industry or in profession by assisting Govt in collection of Direct and indirect taxes , our fraternity has no say or command any say in Arrogant decisions taken by Ministry officials without applying their mind on the issue , problem and will there any loss of revenue to Govt.
    For this the main culprit is our institute Governing body who do not have courage to protest against Such decisions strongly as our counterparts like Doctors Advocates have. Can Govt afford not to listen Advocates demand .It is high time for ICAI governing body to give a deep thought on the issue.CA course is supposed to be one of most tough professional course in india but no prefreference or reservation is there in any Govt Job which requires this professional knowledge only.

    1. Jaikisan Patil says:

      Dear Kamal,

      Why are CA are required 180 days to complete their own quota of Tax audits i.e. 45/60 tax audits a year if you say that they are of highest quality professionals and going through tough exams before qualifying. Is it really required? CA only want to delay everything for the sake f adjustments. Mr. Arun Jaitely trying extremely hard to bring financial discipline among Indians which is missing. The word “Adjustment” has the best meaning in the practice of CA.
      Further, 95% of the things in the tax audit audit report are common and generally 90% of clients are also same for CA except a few deviations. Why CA should cry for delay notifying forms? It is need of ICAI and CA fraternity to put its own house in order first rather trying to impose pressure tactics over Finance ministry or CBDT.
      And you are talking about loss of revenue?? CA are main cause why government gets less revenue.

      1. abhishek gharpure says:

        Mr. Patil

        It is very easy to say what you have written and difficult to implement.

        CA does not say any thing or delay things for adjustments. If our GOVT or GOVT Employees are so smart and so hard workers, then there is no need to CA. Why people hire a CA. CA never advertise? CA never comes door to door? Why people or Tax Payers comes to CA?

        Now if you really know anything about the Income Tax Act, which says that on the first day of the assessment year an assessee should get forms. Forms notified by the CBDT after 5 months/ So much hard work by CBDT and GOVT.

        Dont Blame CA.

      2. Rajnish says:

        Dear Mr. Jaikisan Patil
        I know you are not Chairman of CBDT but must be trying to be. first of all, I want to educate you that for making adjustments, time is not needed. For making qualitative books, someone needs time.

      3. Ravi Rastogi says:

        Clients are same but transactions are different every year and audit of last year transactions can not fulfil current years requirement. Every year new set of accounts need to be verified and reported. Your statement is ridiculous.

  22. DWIVEDI & ASSOCIATES says:

    Thanks a lot to the Hon’ble Judges who had understood n considered the problems faced by our Professionals Fraternity wish it would have few days earlier. Thanks from core of our heart.

  23. K Vaidyanathan says:

    if the cbdt goes to the supreme court it has to answer the delay in notifying the forms and cbdt will weigh the impact if the appeal gets dismissed. Hence it is unlikely.

  24. geet sethi says:

    Respected Members

    Who is Responsible For Date Not Extended of Delhi .

    1) Our Hon’ble PMO of India (Tourist PM ) or His Finance Minister Arun Jaitley

    2) Our Hon’ble Chief Minister Of Delhi

    3) LG Naseeb Jung JI

    4) Public of Delhi Who Voted Them .

    Thanks For Achhee Din

  25. LAKSH MALIK says:

    JUST READ COMPLETE JUDGMENT OF PUNJAB AND HARYANA HIGH COURT. VERY GOOD AND DETAILED JUDGMENT SPECIFYING EVERY PROVISION OF INCOME TAX RELATING TO ITR AND TAR AND NEED OF ISSUING WRIT OF CERTIORARI IN CASES WHERE ADMINISTRATIVE BODIES FAIL TO GIVE NATURAL JUSTICE TO PEOPLE OR EXERCISE EXCESSIVE JURISDICTION. IT ALSO SHOWED ITS DISAGREEMENT WITH JUDGMENT OF DHC AND RAJASTHAN HC. SALUTE TO JUDGES OF HON’BLE PUNJAB AND HARYANA HIGH COURT AND CONGRATS TO PETITIONERS FOR THEIR EFFORTS

  26. PRASAD says:

    HATS OFF TO CBDT.
    EVEN AFTER COURT DIRECTIONS THE CBDT IS WAITING FOR LAST OUR RUSH.
    THE NOTIFICATION WILL COME ONLY AFTER 2ND OCTOBER,2015.

    ARE WE LIVING IN MODERN INDIA OR IN MOGHUL DYNASTY GOD KNOWS

  27. PANDIYAN P.A.S.S. says:

    THANKS TO HON’BLE JUDGES AND SRI VISHAL Ji AND HIS OTHER FRIENDS IN THIS CASE. THE CBDT MUST HONOURESTLY ALLOW THE DAYS IT TOOK AS DELAY IN MAKING THE E FILING WEBSITE READY AS EXTENSION.

    IT IGNORES ITS DELAYS IN MAKING READY THE E FILING SOFTWARE AND SITE

  28. shailesh S says:

    I have heard that the CBDT will be going to Supreme Court against the order of Punjab and Haryana High Court.
    So be prepared for conducting the audits in time.

    1. K P says:

      If CBDT goes to SC, then it is confirm that it was the malafied intention of CBDT in extending the date for e-filing of itrs for non-audit cases. Due to that extention, CBDT was duly aware, everybody was running after those returns filing, as usual, and no one was able to start the Audits. This will be a definately great push for corruption.

  29. CA MANISH KHANNA says:

    Thanks a ton Vishal Garg & Others. You have done what the ICAI should have done. I am not going to vote this time. And I am contemplating writing to the Inst that there should be a no vote option on the ballot. And I also agree with other boarders that CBDT should respect the profession and accede to legitimate wishes.

  30. CA. Rajeeva Kulkarni. says:

    We CAs are responsible citizens of India. We help the Govt. to collect right amount of taxes from the public. In spite of this the attitude of Govt. and Hon. Finance Minister is disappointing. For a such small thing we have to go to the court for the mistakes/delay caused by the babus. Our Institute should take firm stand henceforth and ask all members not to sign the audit reports in such events unless C B D T accepts our demands.

  31. KALYANARAMAN KUMAR says:

    Sir

    I have drafted one Partnership Deed consists of one HUF and Two Minors alongiwth 5 Major Partners for Civil Construction Contracts firms business. Now the Assessee applied Bank Loan for development of their Partnership Business. Now the Bank people argued that the Minors should be included while forming of Partnership for the firm time and they one allowed after running the firm after one or two years. Secondly they said HUF not considered as a partner and HUF consists partnerhsip firm not eligible for getting any loan from any bank as per their rules. is it correct and please clarify and give no means proof for claim of our stand that our actions are correct.

    1. K.RAMANATHAN says:

      banks normally consider A kartha of HUF as a partner on behalf of the HUF even if he is also a partner individually.In the case of minors in Partnership, for loan,Banks consider only Majors as partners and borrowers, based on securities offered by them, treating them as Guarantors also, but minors or their properties are not taken as security neither them as guarantors.When the minors attain the age of 18 Banks get them also involved in/as business Partners.

  32. AASHREE says:

    The best site amongst all providing latest information about extension of time. The people of Bombay have got specially big relief due to Punjab & Haryana High Court decision in particular apart from Karnatka as there was big celebration due to Ganesh Pooja which culminated a day before after seven days.

  33. hariprasad.g says:

    thanks.let us find permanent solution for this issue.Let us live happily peacefully even during days of audits.Procrastination( human nature) of assessee will also cause problem.So let harsh penal provision amounting to 50,000 to 1.50 lakhs be changed to penalty based on days of delay ,maye Rs.250 to 500 perday subject to maximum of 1.5 lakhs

  34. guptadinesh says:

    we are very thankful to ho’ble highcourt punajab & Haryana . Respected sir taken a very good decision in favour of all indian. And also thank to Vishal Garg he gave so much your valuable time to given the happiness to all.

    we regards

  35. A.S.Viswanathan says:

    Very good. Why should we go to court every time for our trouble shooting?. We are the professionals and tax payers of our country who plays very vital role in tax collection and contribution to government exchequer. The govt and the CBDT SHOULD HONOUR US.
    Instead they are insulting us by knowingly ignoring our reasonable demand.
    Govt and CBDT must create a mechanism for the dates between ITR and TAR report publication and due date of filing of the same.

  36. ca kavindra chhajer says:

    thanks to Vishal Garg & Ors. for filling and winning this case. he bhagwan cbdt walo ko sadbudhi de. pichli bar harne ke bad bhi is bar bhi jid kar rahe the.

  37. GRA says:

    We , ordinary Indian Citizens, Sincerly thaking the Hon’ble High Court of Punjab and Hariyana for rendering justice and Many many thanks to Vishal Garg & Co., fighting a lonely battle on behalf of all pracing members all over India and our whole hearted thanks to Mr.CA Sandeep K and Tax Guru professional for unrelenting hardwork and pursuing this matter to the logical end ( Like Shree Hanuman, without expecting any return ) for the cause of fellow professional members . Thanking you all sir once again !

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