Case Law Details
Vishal Garg and others vs Union of India and others (Punjab and Haryana High Court)
In respect of Write filed by Mr. Vishal Garg by which he has requested the HC to direct CBDT to extend last date of filing of returns i.e 30th September, 2018 for the assessment year 2018-19 of assessees whose accounts are required to be audited under Section 44AB of the Income Tax Act, 1961, Punjab and Haryana HC held that as the last date for filing of the return under Section 139(1) of the Act has already been extended from 30th September, 2018 to 15th October, 2018 so present writ petition has become infructuous and may be disposed of as such.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:
This writ petition has been filed under Articles 226/227 of the Constitution of India directing the respondents to extend last date of filing of returns i.e 30th September, 2018 for the assessment year 2018-19 of assessees whose accounts are required to be audited under Section 44AB of the Income Tax Act, 1961 (for short, ‘the Act’).
2. At the outset, learned counsel for the petitioners has produced an order under Section 119 of the Act issued on 24th of September, 2018 whereby the last date for filing of the return under Section 139(1) of the Act has been extended from 30th September, 2018 to 15th October, 2018. Copy of the same is taken on record. In view thereof, he prays that the present writ petition has become infructuous and may be disposed of as such.
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