TMI Blog2017 (2) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to furnish his audit report in Form WW within nine months from the end of the financial year. Therefore, clearly, the petitioner had initially leeway till 31.12.2016, to file the audit report in Form WW, which got extended via the aforementioned Government Order till 10.01.2017, with the insertion of a proviso to that effect, in Rule 16-A(1) of the 2007 Rules - assessment order set aside with a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ores three lakhs seven thousand and ninety six only). 3. The sole ground, on which, the challenge is laid to the order dated 29.12.2016, is that the said order was passed before the time stipulated for filing the audit report in Form WW had expired. 3.1. According to the petitioner, time for filing the audit report in Form WW qua the Assessment Year (AY) in question, i.e., AY 2015-2016 was i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, was extended till 10.01.2017. 4.1. Mr.Annamalai, cannot, but submit that the assessment order was passed prematurely without waiting for submission of audit report in Form WW. 5. I have heard the learned counsel for the parties and perused the record. 6. For the sake of convenience, Rule 16-A of the 2007 Rules is extracted hereafter : 16.-A. Procedure for Filing Audit Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent No.1 to redo the assessment. 8.1. For this purpose, the petitioner's authorised representative will appear before respondent No.1 on 15.02.2017 at 11.00 a.m. 8.2. The petitioner will submit its audit report in Form WW along with all requisite material and information in original on or before the date of hearing, indicated above. 8.3. In case, for any reason, the said date is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
