Extension of Tax Audit Due Date - Gujarat Federation of Tax Consultants Vs. Union of India

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 13653 of 2020

FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE J.B.PARDIWALA
and
HONOURABLE MR. JUSTICE ILESH J. VORA

1 Whether Reporters of Local Papers may be allowed to see the judgment ? YES

2 To be referred to the Reporter or not ? NO

3 Whether their Lordships wish to see the fair copy of the judgment ? NO

4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India or any order made thereunder ? NO

THE ALL GUJARAT FEDERATION OF TAX CONSULTANTS
Versus
UNION OF INDIA

Appearance:
MR SN SOPARKAR, SENIOR ADVOCATE WITH MR B S SOPARKAR(6851) for the Petitioner(s) No. 1,2
MR VARUN PATE, ADVOCATE for the Respondent No.2, 3
DS AFF.NOT FILED (N)(11) for the Respondent(s) No. 1,2,3

CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA
and
HONOURABLE MR. JUSTICE ILESH J. VORA

Date : 08/01/2021
ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

1 The draft amendment is allowed. The same shall be carried out at the earliest.

2 By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following relief:

“The petitioners, therefore, prays that this Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction or order and be pleased to:

(a) direct the respondent No.2 henceforth not make any alternations in Forms and Utilities or changes in tax compliance requirements, after the beginning of the Assessment year in which the same are made applicable; providing the tax payers and the tax practitioners a clear period of 183 and 214 days to prepare and submit the due reports and forms respectively.

(b) direct the respondent No.2 to extend the due date for filing the Income Tax Returns (ITR) and Tax Audit Reports (TAR) for AY 202021 to 31.01.2021

(c) any other and further relief deemed just and proper be granted in the interest of justice.

(d) to provide for the cost of this petition.”

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