What did the High Court hold?

The Court directed the respondent to consider the petitioners' representation for an extension of time to file income tax returns. This consideration was to be done in accordance with the law and by a specific date.

The petitioners, a Chartered Accountant and a Tax Practitioner, sought an extension for filing income tax returns for the assessment year 2015-16 for assessees requiring audits. They challenged a press release and requested an extension from September 30, 2015, to October 31, 2015.

What were the issues?

The primary issue was whether the deadline for filing income tax returns for certain categories of assessees should be extended. The court considered the representation made by the petitioners regarding this extension.

Chandramappa Ramanna Dhavalagi vs Union of India | Karnataka High Court 2015

Before: PASTKSCAA,

- 1 - IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 29th DAY OF SEPTEMBER, 2015 BEFORE THE HON'BLE MR. JUSTICE ASHOK B. HINCHIGERI WRIT PETITION Nos. 110253/2015 & 110815/2015 (T-RES) BETWEEN: 1. CHANDRAMAPPA RAMANNA DHAVALAGI, AGE ABOUT: 45 YEARS, OCC: CHARTERED ACCOUNTANT, PAST PRESIDENT KSCAA, DHAVALGI CHAMBERS, NCM, HUBBALLI. 2. VIVEK LINGAPPA URANKAR, AGE: ABOUT 52 YEARS, OCC: TAX PRACTITIONER, GGF-53, HAREKRISHNA CHAMBER, LAXMI COMPLEX, HUBBALLI. ... PETITIONERS (BY SRI PRAKASH ANDANIMATH, ADVOCATE)

- 2 - AND: 1. UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. BY ITS PRINCIPAL COMMISSIONER OF INCOME TAX (OSD) OFFICIAL SPOKEN PERSON CBDT. 2. CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, MINISTRY OF FINANCE, NEW DELHI-110 001. BY ITS PRINCIPAL COMMISSIONER OF INCOME TAX (OSD) OFFICIAL SPOKEN PERSON CBDT. ... RESPONDENTS (BY SRI M. B. KANAVI, CGSC FOR R1; SRI Y. V. RAVIRAJ, ADVOCATE FOR R2) --- THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE DECISION OF THE RESPONDENT NO.1 & 2 VIDE ITS PRESS RELEASE DATED: 09.09.2015 AS NULL AND VOID (ANNEXURE-A) AND DIRECT THE RESPONDENT NO.1 & 2 TO EXTEND THE LAST DATE OF FILING OF RETURNS DUE BY 30TH SEPTEMBER, FOR ASSESSMENT YEAR 2015-16 FOR CATEGORIES OF ASSESSES WHOSE ACCOUNTS ARE REQUIRED TO BE AUDITED AS PER INCOME TAX ACT, 1961 FROM 30.09.2015 TO 31.10.2015.

- 3 - THESE PETITIONS COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Sri M. B. Kanavi, learned Central Government Standing Counsel is directed to take notice for the respondent No.1. Sri Y. V. Raviraj, learned counsel is directed to take notice for the respondent No.2. 2. The petitioners are seeking the extension of time for filing the income tax returns. 3. Following the Division Bench’s order, dated 28.09.2015 passed in W.P.Nos.41109 and 41110 of 2015 (T-IT-PIL), I dispose of these petitions with a direction to the respondent No.2 to consider the representation dated 14.09.2015 (Annexure-B) in accordance with law and peremptorily by 30th September, 2015. No order as to costs. Sd/- JUDGE gab/-

CHANDRAMAPPA RAMANNA DHAVALAGI, vs. UNION OF INDIA

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