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If time period for Income Tax Officials has been extended upto 31.3.2021 then Why not for Taxpayers? : Gujarat High Court

Written by  2021-01-09   2879

If time period for Income Tax Officials has been extended upto 31.3.2021 then Why not for Taxpayers? : Gujarat High Court

The Honourable Gujarat High Court on 8.1.2021, in a writ petition filed by the Tax Professionals in the Case of “The All Gujarat Federation of Tax Consultants vs. Union of India” in R/Special Civil Application No. 13653 of 2020, have directed the Ministry of Finance to take an appropriate decision regarding the further extension of ITR Filing and Tax Audit Due Dates for the AY 2020-21, by 12th January 2021.

For ready reference of our Readers, the operating para of the said judgement is reproduced below:

“21. We are of the view that the respondent No.1 – Union of India, Ministry of Finance should immediately look into the issue, more particularly, the representation dated 12th October 2020 at Annexure: I of the paper book (page 108) and take an appropriate decision at the earliest in accordance with law. We, accordingly, direct the respondent

No.1 to do so. While taking an appropriate decision, the Union shall bear in mind the observations made by this High Court in the two above noted judgements, more particularly, the observations of the Supreme Court in the case of Vaghjibhai S. Bishnoi (supra) that the powers given to the CBDT are beneficial in nature to be exercised for proper administration of fiscal law so that undue hardship may not be caused to the taxpayers. The purpose is of just, proper and efficient management of the work of assessment and the public interest. One additional aspect needs to be kept in mind before taking any appropriate decision that the time period for the officials of the tax department has been extended upto 31st March 2021 having regard to the current covid19 pandemic situation. If that be so, then some extension deserves to be considered in accordance with law. Let an appropriate decision be taken by 12th January 2021.

22. Post this matter on 13th January 2021 on top of the Board.”

The complete judgement can be seen in the attached PDF file below.

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