HC : Dismisses tax-audit due-date extension plea,refuses to enter 'policy' domain

HC dismisses petition filed by Chartered Accountant seeking extension of tax audit due date; Petitioner argued that assessees are entitled as a matter of 'right', to 180 days period for filing of return which in the instant case was being

denied since the forms were notified only on July 29, 2015; Petitioner further justified extension plea on grounds of amendments in Companies Act, bonafide impression among CAs that there would be changes/modifications in Form 3CD due to Finance Act amendments and alleged discrimination by CBDT through its act of granting extension for July 31st due date but refusing to do the same for tax audit; HC, rejecting petitioner's submissions, observes that nowhere in the scheme of Income tax Act is 180 days assured to the assessee, holds".. the time taken in audit, which is variable, will be determinative of the time available thereafter for filing the ITR. The said audit is not dependent upon the prescription of the forms for report of the said audit and / or for filing of the ITR. " ; HC notes that the CBDT has applied its mind in the matter, cites its press release dated September 9 ruling out any extension of due date; Further rules that such policy decisions of Government ought not to be interfered by the Court, unless undue prejudice caused; However Court directs CBDT to ensure that the forms that are to be prescribed for the Audit Report/for filing ITR, are available as on April 1 of the assessment year unless there is a valid reason that ought to be recorded  : Delhi HC