HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION NO.28159 OF 2014 DATED:23.9.2014 Between:
ALL India Federation of Tax Practitioners Regd. Office: 215, Rewa Chambers 31, New Marine Lines Mumbai Having its office at : Zonal Telangana State Hyderabad.
… Petitioner And Union of India Rep. by its Secretary Ministry of Finance Revenue Department Government of India North Block New Delhi and another … Respondents THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION NO.28159 OF 2014 ORDER: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This writ petition is filed with an innocuous prayer that the representation made by the petitioner for grant of extension of time to submit tax audit along with return has not been disposed of as yet.
Sri B. Narasimha Sharma, learned counsel for respondent No.2, says that he will get instructions as the matter appeared for the first time.
We are of the view that this matter does not require any instructions to be obtained by the learned counsel for the respondents. We make it clear that in the event the representation is not disposed of as on today, then the same must be disposed of with reasons in accordance with law. If there is no prohibition or restriction for grant of extension under law specifically, obviously the extension is required to be granted and respondent No.2 – Central Board of Direct Taxes has ample power to do so.
We therefore dispose of the writ petition directing respondent No.2 to consider the representation, if not already considered, within a period of three weeks from the date of communication of this order. If it is already disposed of by this time, a copy of the order of such disposal shall be communicated to the petitioner forthwith, which will be free to take action in accordance with law. In the meanwhile, the return will be filed by the petitioner without prejudice to its rights and contentions and the same shall be received.
Pending miscellaneous petitions, if any, shall stand closed. There will be no order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 23.9.2014 pnb