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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 :
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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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0 Comments

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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

  7. 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

  8. 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.

  9. 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.

  10. 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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