Income Tax Bar, Jalandhar v. Union Of India And Others

Civil Writ Petition No.22409 of 2013 1 IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH Civil Writ Petition No.22409 of 2013Date of Decision: 30.10.2013 Income Tax Bar, Jalandhar ..Petitioner versus Union of India and others ..Respondents CORAM:HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE DR. BHARAT BHUSHAN PARSOON Present:Mr. D.K.Bhatti, Advocate, for the petitioner. Ms. Urvashi Dhugga, Advocate, for the respondents. RAJIVE BHALLA, J.( ORAL ) The petitioner, Income Tax Bar Association, Jalandhar,has approached this Court for a writ of mandamus to direct therespondents to accept the Income Tax Return and tax audit report ofincome tax assessees filed by 31.10.2013 as having been filed withintime. Counsel for the respondents submits that the CentralBoard of Direct Taxes has passed order F.No.225/117/2013/ITA.IIdated 24.10.2013 under Section 119 of the Income Tax Act, in thefollowing terms:- “ In exercise of powers conferred under section 119 of theincome-tax Act, 1961, the Central Board of Direct Taxes,in continuation to order u/s 119 dated 26.09.2013 inF.No.225/117/2013/ITA.II, hereby directs that in cases Civil Writ Petition No.22409 of 2013 2 where the `due date' of furnishing reports of audit andcorresponding income-tax returns was 30[th] September,2013 and where the same are furnished electronically onor before 31[st] October, 2013, such reports of audit andreturns of income shall be deemed to have beenfurnished within the due date prescribed under section139 of the income-tax Act, 1961” In view of order passed by the Central Board of DirectTaxes, the present petition has been rendered infructuous and isdisposed of as such. ( RAJIVE BHALLA )JUDGE 30.10.2013VK ( DR. BHARAT BHUSHAN PARSOON ) JUDGE