Invalid order u/s 119

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Order With regard to extension of tax audit date is INVALID as per my knowledge reason Being:
1st as per sec 119 the Board (CBDT) has the power to give relaxation U/s 139 and other section as well But Sec 44AB is out of that list.
2ndly there is no date prescribed U/s 44AB its takes its date from section 139 and as per section 139 due date is 30th September......
Kindly give your opinion and correct me if I am wrong.


With Regard,
CA. HIMANSHU AGARWAL

 

 

CBDT Extend due date under section 44AB from
 30th day of September, 2014 to 30th November, 2014.
 Also Clarified status of previously filed audit report
 Check Link https://incometaxindia.gov.in/home.asp

Replies (1)
himansu ji.... you are correct on all your points raised, but if you read the notification carefully then you will come to know that only date of uploading of tax audit report has been extended and not the date upto which tax audit can be signed. due date for filing itr in tax audit cases is still 30th sept till today (any further notification is awaited) and hence audit must be completed, prepared and signed upto this date. only uploading of such report on efiling website can be done till 30th nov.

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