Tax Audit Date Extension- Latest Status of High Courts Appeals

1,254 Comments

1. Vaibhav Gulati says:

   after hearing on 28th & 29th September, cases will be adjourned to 1st October for hearing !!!

     Reply

   September 24, 2015 at 6:42 pm
2. S HARI KRISHNA says:

   my dear colouges its time to strike kadam badav aage chalo

     Reply

   September 24, 2015 at 6:39 pm
3. Ujjal sinha says:

   Our Judicial system
   Where we File writ ,pil and ….. for justice
   In due date case where date are the main factor. CBDT gets date for enjoyment and
   CA’s one day loss are faving more trouble.
   Till today all High Courts gives pititioners
   only date and also reduced days

   ………when justice will come…..before 30th or after 30th

     Reply

   September 24, 2015 at 6:36 pm
4. Ujjal sinha says:

   Our Judicial system
   Where we File writ ,pil and ….. for justice
   In due date case where date are the main factor. CBDT gets date for enjoyment and
   CA’s one day loss are faving more trouble.
   Till today all High Courts gives pititioners

     Reply

   September 24, 2015 at 6:30 pm
5. ashok bagaria says:

   NEW GOVERNMENT, NEW HOPES, NEW TAX SIMPLIFICATIONS
   HAVE YOU FEEL IT
   GREAT INDIA

     Reply

   September 24, 2015 at 6:23 pm
6. sumit says:

   pls extended date just 1month

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   September 24, 2015 at 6:20 pm
7. GAZIANI & ASSOCIATES says:

   The work of uploading e-return became tedious job since many new new details are to be joined, inspite of this there is rise of 26.12% in e-filing returns compared to last year. Who has done this? Assessees themselves did? This is due to CAs and Tax Consultants’ excellent job done up to 07.09.2015, Though Government has try to take full credit for the same, it should appreciate the fact and not make the prestige issue in giving extention for Audit.

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   September 24, 2015 at 6:18 pm
8. ca varun says:

   please please please please extend until Oct 15th.
   Today there are lots of messages and news that CBDT is about to extend until October 15th, 2015.

   Tomorrow we can expect announcement.

   Varun CA

     Reply

   September 24, 2015 at 6:15 pm
9. vandita says:

   The only weapon an auditor has is his Report and qualifications to the Report.
   agar ‘unity’ bataani hi hai, to do it within the legal framework. Qualify your Report with ‘Subject to the constraints of time imposed by the CBDT,… we have to the best of our knowledge……..etc etc.

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   September 24, 2015 at 5:46 pm
10. Neeraj Nair says:

    Justice Delayed is justice denied.

      Reply

    September 24, 2015 at 5:16 pm
11. SEEMA says:

    Its time to show unity & not a single tax return & audit should be uploaded. there is no meaning of extension on 28th or 29th.

      Reply

    September 24, 2015 at 4:34 pm
12. Daxesh Dalwadi says:

    This is not a joking works. this is a most liabilities work. Government Finance Department Should Understand and Extension of Audit Date up to 31/12/2015.Cause of Practical work and understanding work is very different.

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    September 24, 2015 at 4:16 pm
13. MUNNAVAR ASSOCIATES says:

    INSAAF TO MILTA HAI MAGAR US SAY PAHELAY MILTE HAI TAREEQ TAREEQ PE TAREEQ TAREEQ PE TAREEQ, TAB TAK SABHI CA ORGANISATIONS KA B P AUR SUGAR BADTHA HAI, MAGAR KAY KAREN MAJBOOR HAI. LAST MINUT HE SAHI WAQT TO MILEGA TAB TAK TABLETS KHAO AUR BP SUGAR KO CANTROL KARO.

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    September 24, 2015 at 3:47 pm
14. Shahbaz says:

    I think now only one option had all ICAI Member goes on sticks against this Press Relished and back after Date Extention

      Reply

    September 24, 2015 at 3:32 pm
15. Sunil Jaithwar says:

    Three High Courts have postponed for Hearing on 28/09/2015. Keep your fingers crossed next date may be after 30/09/2015.

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    September 24, 2015 at 3:30 pm
16. Dinesh Kumar says:

    koi possibility h ya nahi

      Reply

    September 24, 2015 at 3:14 pm
17. vandita says:

    Forget waiting for the courts to decide…. its like ‘who will bell the cat’ … it takes guts to pass judgements in controversial cases.

    one of our prof. colleagues Mr. Dhiraj K had also taken up the cause of asking for an extension He had sent a mail containing the emails of
    the foll:

    1. Minister of Finance (Mr. Aurn Jaitely): ajaitley@sansad.nic.in

    2. Department of Revenue (Mr. Shri Udai Singh Kumawat): jsrev@nic.in

    3. Central Board of Direct Taxes (Mrs. Anita Kapur): anita.kapur@nic.in

    even though most of you must have got this, still, I am posting the details on this site, so that any member who wants to write to any of the above may do so. Hope it helps

      Reply

    September 24, 2015 at 2:10 pm
18. Ujjal sinha says:

    CBDT press release on 09/09/2015 regarding not extension of due date
    Practitioners go to court for extension of due date and natural justice.
    Many writs has been filed in different High Court , but it was too late. Why writ was not
    filed within 11th to 14th.time has been goes out.final hairing date on 28th / 29th ,where due date is 30th.

      Reply

    September 24, 2015 at 2:03 pm
19. CA SUNIL BHATIA says:

    I THINK INSTEAD OF BECOMING CA WE SHOULD HAVE OPTED FOR GOVT JOBS. 3 DAYS OFF FOR GOVT EMPLOYEES AND IN 7TH PAY COMMISSION THEIR SALARIES WILL INCREASE LIKE ANYTHING.

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    September 24, 2015 at 1:27 pm
20. Ca Rajesh Khatari says:

    tarik pe tarik…..

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    September 24, 2015 at 1:00 pm
21. RAVINDER says:

    Jaitley lost 2014 Lok Sabha election – he is preparing to lose his deposit in the next election by insulting the business community and CAs. Maybe he is angry with ICAI because he could not pass CA exam.

      Reply

    September 24, 2015 at 12:37 pm
22. AISWARYADEVI ASSOCIATES says:

    PUNJAB & HARYANA COURT CASE POSTPONED TO 28-09-2015
    PLS WAIT FOR Rajasthan High Court, Jodhpur on today

      Reply

    September 24, 2015 at 12:08 pm
23. T.ANANDAN says:

    Vishal Garg & Ors. Vs. Union of India & Anr., CWP- 19770 -2015, Dated- 15.09.2015 Status :PENDING & NEXT DATE : 28-09-2015.

      Reply

    September 24, 2015 at 12:02 pm
24. kssunder says:

    Why courts take years and years and adjournment after adjournment to decide cases.What we are asking is just 9 months from year end. We should also impose pressure on courts to close the cases with in 6 months.

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    September 24, 2015 at 11:35 am
25. kssunder says:

    Unfortunate Courts are not able pass orders on merits and appear to meekly surrender to powers that be and postpone the decision till last date which really has no meaning

      Reply

    September 24, 2015 at 11:28 am
26. MANOJ says:

    PALISE EXTEND DATE INCOME TAX 30/09/2015 EXTED 31/10/2015 PALISE MODI SHAIB APKI KIRPA HOGI

      Reply

    September 24, 2015 at 10:51 am
27. sanjay tripathi says:

    andhe, gunge, bahro ki sarkar hai bhai, modiji aur BJP ne kaha hai woh garibo ko ucha uthayenge. toh dosto wo log pahle se jo middle class aur bussinessman hai unse penalty aur intrest wasool karenge aur garibo ko denge aur unka uddhar karenge aur phir middle class ko garib banayenge aur phir unka uddhar karenge yehi modi aur bjp government ka mission hai. jai modi ho modi sarkar

      Reply

    September 24, 2015 at 9:50 am
28. kssunder says:

    Vat returns are allowed to be revised for goods returned in 6 months. Keeping in view year end transactions non audit cases time should be up to 30 november and for tax audit cases time should be up to 31 December

      Reply

    September 24, 2015 at 9:33 am
29. laxman says:

    Tarikh badegi ki nahi, bahuk kam baki hai. jaldi rahat ki khabar dijiye nahi to kam ka tension bana rahega.

      Reply

    September 24, 2015 at 8:54 am
30. Dongra says:

    See Mr.Jaitley in next election

      Reply

    September 24, 2015 at 12:16 am
31. MANISH CHULAWALA says:

    I have just read the judgement of Delhi High court which disagrees to order CBDT to extend audit date. Kudos to the team of Avinash Gupta who took real pain to fight first.

    I am sure this will be taken as base by CBDT against all the other 8 cities starting tomorrow. I would like to present a small brief on this which might be helpful for others who are fighting against CBDT.

    My point wise explanation to the order is as follows:

    Point No. 14 of the judgement states that:
    “……….Audit, as per my understanding is to be as per the Guidelines prescribed by the Institute of Chartered Accountants of India and the expectation, even if any for amendment to the form of the Audit Report and /or of the form for filing the ITR is not to interfere with the commencement or completion of the audit and which can by no stretch of imagination be said to be a small task. Experience of life shows that the said audit itself takes the majority of the time, even if can be said to be prescribed of 180 days, for filing of the ITR. Once the audit is complete, in my opinion, the time admittedly available from 29th July, 2015 / 7th August, 2015 to 30th September, 2015 cannot be said to be so small / short which would qualify as unreasonable and in which the Chartered Accountants and the other practitioners of the field cannot be said to be having sufficient time to fill up the forms as per the audit already completed and to file the ITR.”

    My observation :

    I do not agree with this. Although ICAI helps us by providing guidance note, this guidance is based on tax audit forms as issued from time to time. Last time major changes are done in the form itself. One can easily remember the herculean task to collect TDS details which introduced last year.

    All agrees that uploading started only by 7th August and everybody expected changes in the form. If that was not the case, uploading should have been allowed right from beginning and there would have been a press release from the government that there are not going to make any changes in the form. Since this was not done every one was in the dark and hence, precluded themselves from preparing data to be fed for tax audit forms. One should recollect that few years ago when the online utility was not in place, time allowed to prepare ITR was for six months. Technically, court can decide that 180 days is not written anywhere but practically all of us knows that we had time of 180 days to complete tax audit. Time of 50 days is indeed very less than 180 days.

    One should remember the words of our Prime minister who has quoted in his first speech after being prime minister that it will take 5 years for him for the results as desired. Suppose election commission suddenly squeezes the period of 5 years to 1 year, can the work will completed. No way. Same analogy applies here.

    Point No. 15 :

    “It is not as if the Authorities have not applied themselves to the matter. The Authorities concerned, while have extended time for filing of the ITR from the due date of 31st July to 7th September, after having brought out the Notification dated 29th July, 2015 were of the opinion that there was no need for extension of due date of 30th September.”

    My observation :

    Indeed the Authorities have not applied themselves. Authorities should recollect their press release dated 31st May 2015 which states that they are extending the date by one month and they will come out with the forms by third week of June. It was promise from Authorities itself. Based on this notification extending the due date for non audit returns is issued. However, utilities for audit returns came very late. They came out with final form on July end and uploading could have only started by 7th August. So based on the analogy of extension of one month for filing ITR 1, 2, and 4S which are simplified, extension of minimum two months for audit returns, which are comparatively complex, needs to be solicited.

    Point No. 16 :

    It is also significant that the respondents, vide Press Release dated 9th September, 2015 have notified that the date of 30th September will not be extended and have advised the taxpayers to file the returns accordingly. It is thus not as if the respondents have kept the decision in this regard pending till the last date. After 9th September also, sufficient time is available for filing the ITR.

    My observation :

    It is not only filing the returns where the details are ready, just punch in and upload. The full procedure is this. CA does the audit and get the Financial Statements signed off. He does vetting of Tax audit forms physically and makes client agree to the observations made in the same. Further, a lot of details needs to be complied such as depreciation, losses carried forward, tds, stock, loans etc. One this is complied, he has to punch all this things in the utility made available. He uploads it and request clients to download it and check the same. Once client approves the form the exercise is completed. One needs practical knowledge, hands on experience and has to be aware of the practical difficulties of the process. Difficult to quantify time without this practical experience.

    Point No. 17:

    Such decisions of the Government, is a matter of policy and which the Government is best entitled to take and with which the Courts are not to interfere with except when either find the same to be infringing a vested right or causing undue prejudice to the persons effected thereby. The petitioner, has neither been able to make out any case of any time being prescribed to be made available to the assessee, after the form of audit report and ITR have been prescribed, for filing the ITR nor has been able to make out a case of the same causing any prejudice to himself. The time available, even say after 7th August, 2015 and till 30th September, 2015 is else not found by me to be illogical or unreasonable to enable the assessees to file the ITR.

    My Observation :

    We are aware that policy matter lies with the Government and they are best entitled to take decisions on the same. My only concerns is there are some parties to the decisions. Chartered Accountants this time are the party to this decision and nationwide they are aggrieved. My only contention is Chartered Accountant who are called as Part of Nation building were not taken in to confidence or their request is not considered in the matter. A Chartered Accountant henceforth will think twice before posturing himself as Partners to the nation building as his voice is not listened at all.

    Thanks to all the Chartered Accountants and other organization who are fighting for the right.

    Disclaimer :
    These are just my views and are without prejudice to any political party, Government or any of the members of CBDT or Finance ministry. This is just a food for thought for all of us. I can understand the agony of the team who took 12 months (Since the budget for the concerned period) and have been asked not to allow us time more then 50 odd days to complete our work. Thank you.

      Reply

    September 23, 2015 at 11:14 pm
32. Ujjal Sinha says:

    Non audited I T return due date on 31st July in every A Y and Audited I T return due date on 30th Sept in every A Y . So, Two Months Gap has been fixed by C B D T in every years. Surprisingly this year C B D T gives only 23 days gap between the two due dates. Practitioners have both type of clients, non audited and audited. I therefore want natural Justice from C B D T and also From Hon’ble F M
    regarding due date of audited return ……………… …….

    …….. extended upto 30/09/2015

      Reply

    September 23, 2015 at 7:59 pm
33. kalyan says:

    what happened today in karnataka and rajsthan hight court writs? any positive new or postponement

      Reply

    September 23, 2015 at 6:56 pm
34. LAKSH MALIK says:

    THE INCOME TAX ACT 1961 PROVIDES FOR DUE DATE OF 31ST JULY IN CASE OF NON AUDIT CASES AND 30TH SEPT. FOR AUDIT CASES FROM IST APRIL ONWARDS. THAT IS TO SAY FOUR MONTHS TIME FOR NON AUDIT CASES AND 6 MONTHS FOR AUDIT CASES. NOW IF CBDT PROVIDES E-FORMS IN MONTH OF AUG., THE PRINCIPLE OF NATURAL JUSTICE REQUIRES THAT DATE SHOULD BE EXTENDED AUTOMATICALLY BY PERIOD OF DELAY IN UPLOADING FORMS. WHY TO IMPOSE CONSEQUENCES OF ONE OWN DEFICIENCY ON AUDITORS AND ASSESSEES. IS THERE NO ACCOUNTABILITY OF CBDT OR FINANCE MINISTRY OR GOVT. OF INDIA ON DELAY IN UPLOADING FORMS ON INCOME TAX PORTAL.WHY PEOPLE TO WHOM THEY REPRESENT IN PARLIAMENT BE HELD RESPONSIBLE OR PUT TO PAIN FOR INEFFICIENCY OF GOVT. IS IT REAL DEMOCRACY.

      Reply

    September 23, 2015 at 6:39 pm
35. vasu says:

    MAY DUKHI HUE PALISE MAY RAHAT DIN LAGA RAHA HUW PALISE JEETALY SHAIB PALISE EXTED

      Reply

    September 23, 2015 at 6:27 pm
36. nitin prabhakar says:

    IF A PERSON IS KILLED IN AN ACCIDENT AND TOO DUE TO THE MISTAKE(DRUNK DRIVING,OVER SPEEDING ETC) OF THE DRIVER, HE OR SHE IMMEDIATELY GETS BAIL.(SEE SALMAN’S CASE). BUT IN OUR CASE IF THERE IS A DELAY OF EVEN 1 MIN IN FILING TAR IT CAN COST US RS.150000.00. JAI HIND – See more at: https://taxguru.in/income-tax/tax-audit-date-extension-status-high-courts-appeals.html#sthash.VkKduhQx.dpuf

      Reply

    September 23, 2015 at 5:53 pm
37. nitin prabhakar says:

    NITIN PRABHAKAR SAYS

    IF A PERSON IS KILLED IN AN ACCIDENT AND TOO DUE TO THE MISTAKE(DRUNK DRIVING,OVER SPEEDING ETC) OF THE DRIVER, HE OR SHE IMMEDIATELY GETS BAIL.(SEE SALMAN’S CASE). BUT IN OUR CASE IF THERE IS A DELAY OF EVEN 1 MIN IN FILING TAR IT CAN COST US RS.150000.00. JAI HIND – See more at: https://taxguru.in/income-tax/tax-audit-date-extension-status-high-courts-appeals.html#sthash.VkKduhQx.dpuf

      Reply

    September 23, 2015 at 5:53 pm
38. GRA says:

    CA institute should be blamed , they are meek before the CBDT and FM ,Why should ? Why the fact that CAs are responsible and facilitators for the entire nations tax ” Direct and Indirect “collection is not under stood by the bribe taking parasits called as Bureacrats ? and useless politicians of BJP ? The are calling the Shots only to furtheran their benefits. when no governance is happenin in our country as all ministers are dummies and pappets ! But for the untiring effort and hardwork of CAs no assessees / clients will pay the tax , let alone the due dates ! Let them do whatever they want to do All CAs unitedly should decide not to do/undertake TAX audit as it is their perogative to refuse , ! Australia is the best destination for all 150,000 CAs and let this useless nation go to hell as Mr. Modi is doing exactly the same !

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    September 23, 2015 at 5:36 pm
39. vandita says:

    The reporting and scope of Tax Audit has increased manifold in the last couple of years… but the due date?? Its the same…
    We need to stop this nonsense and ask straightaway for the due date to be Nov 30… across the board.

      Reply

    September 23, 2015 at 5:21 pm
40. Ujjal sinha says:

    Sleeping cbdt wake up wake up
    Auditors knocking your door for
    extention extention
    In seven high courts ca’s file writ
    Now cbdt in your court told which will be proper and fit – extention or 30/9/2015.

      Reply

    September 23, 2015 at 5:03 pm
41. Harish Chander Bhatia says:

    CBDT is an infructuous body of tired officers, the officers who are sitting in North Block have been consigned from lower seat of department, they all had enjoyed their days when they had the lucrative charges with them. They have amassed wealth and now preaching downwards for honest and punctuality, Will the Chairperson tell when she was CIT in Vikas Bhawan, at what time she used to come to the her office, how much interaction she had with the assesees. It is easy to preach while sitting at the helm. Why she is not able to get the work done from the staff. What is ailing the CBDT, What had they been doing for five months to release an ITR form, CBDT and MoF has violated the constitutional privilege of the tax assessees by deliberately depriving them to declare their taxable income. It is clearly a encroachment on fundamental rights of tax citizen. Amass wealth disproportionate to their calibre and work has made them shameless. It was the time when she was member board, she was accompanied with K V Chaudhry (CVC by luck now) participated in the ITAT body meet and the complaint was addressed to her that your staff officers do not come to office in time and some times even after lunch but instead of accepting the truth, her reaction was ” my staff is very sincere and they are number in the world for performance, do not complaint that they come late, my staff is maintaining flexitime and they also leave the office late at night. Now she is regulating the ateendence mechanish. Again to take care of the staff, it has been not made necessary to give thumb impression at the place of posting, but if the staff is posted at LTU in south and he/she lives in laxmi nagar, it is not necessary to reach in time to LTU to mark attendance instead the staff can give impression at laxmi nagar officer and go to LTU , now the attendance is marked without reaching the office. This type of attendance mechanism is working and staff are taking advantage of it. Is it not a deliberate leeway to staff.

    More will be written on parallel assessment by retired staff and professionals, who are hired by incompetent officers to draft the scrutiny orders on salary or fixed sharing , sourced from assessees doing them favours by cheating the Nation. Shame on those officers.
    CASS is fake, it is applied on selected data , why the data of officers are not made part of the entire database to apply CASS, that is why you will not found any officer tax return subject to scrutiny.

    CBDT is a defunct body of those persons who has no knowledge of ground reality.If it is not possible to scarp it, then at least NO officer from the department should be allowed to posted at CBDT. The appointment there should be independent of the income tax department. It is only way to the see the sea changes in the CBDT.

    I have lot to write: if time permits, I will write on CBDT Members vs Vice Den. What is happening behind the veil. most of the senior officers have become of questionable character, some famous names: SK Srivasta, Sumana Sen,her husband, Anisha Beg, Anita Kapoor,P Chidambarm, his son, Prakash Chander , Milap Jain and many more. There is much filth and dirt behind the curtain and under the carpet. Everybody will hate to love the department.Wait for few days.

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    September 23, 2015 at 4:38 pm
42. kalyan says:

    what abt karnataka and rajastha hc writ status for today?

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    September 23, 2015 at 4:27 pm
43. MASOOD ALI says:

    Its all political drama nothing else. Drama between BJP and Congress. Few officials from Income tax department are supporters of Congress and few from BJP. And FM himself is a BJP minister. Our tax systems and the level of corruption and and the level of castism has become a MOCKERY and LAUGHING STOCK for other countries.

    Its all about scoring political browny points to impress the FM and extend their tenure to loot more and more inform of BRIBE.

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    September 23, 2015 at 4:24 pm
44. kalyan says:

    ORISSA HC CASE DEFERRED TO 25TH SPET

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    September 23, 2015 at 4:24 pm
45. Hitesh Fofariya says:

    Very Good updating work by Taxguru.in……Appreciate ur timely updates….

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    September 23, 2015 at 4:08 pm
46. ADV. S PRAKASH says:

    sir,
    the date for TRA should not be extended but the 44AB audit itself should be scraped in view of its non importance in the case of non corporate assessees in getting the required revenue to the government and also which is being acting as a hurdle for voluntary filing of returns and not helping the department in increasing the TAX BASE.

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    September 23, 2015 at 3:55 pm
47. ROHIT says:

    I think cbdt only waiting for court instruction as they jas already published not to extend the date in press reales

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    September 23, 2015 at 3:21 pm
48. Ashok Patel says:

    Do you think non extension of tax audit will make any big difference on Indian Economy or Indian GDP ? This is very small issue. We fail to understand why CBDT and FM pulling the matter so much ? Why so many ognanisations have to file writ in such a big number. CBDT should understand the things and notification for extension should be passed urgently. They have shown such a hurry in rejecting the extension request. Why they have not shown such a hurry in asking their persons to issue utility immediately. Why we CAs should suffer for their inability. Situation may arise when they issue utility in the last week of September and ask us that no extension will be granted. Are we living in real democracy

      Reply

    September 23, 2015 at 3:11 pm
49. CA SUNIL BHATIA says:

    IF A PERSON IS KILLED IN AN ACCIDENT AND TOO DUE TO THE MISTAKE(DRUNK DRIVING,OVER SPEEDING ETC) OF THE DRIVER, HE OR SHE IMMEDIATELY GETS BAIL.(SEE SALMAN’S CASE). BUT IN OUR CASE IF THERE IS A DELAY OF EVEN 1 MIN IN FILING TAR IT CAN COST US RS.150000.00. JAI HIND

      Reply

    September 23, 2015 at 2:43 pm
50. MANOJKUMARABROL says:

    MANOJ KUMAR ABROL GURDASPURPl…..Give extention …. Hope for good news soon….. All are under pressure of Audit… – See more at: https://taxguru.in/income-tax/tax-audit-date-extension-status-high-courts-appeals.html#sthash.RqGingRv.dpuf

      Reply

    September 23, 2015 at 2:32 pm