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TMI Blog2021 (1) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner : Mr. Piyush Garg, learned counsel For the Respondents : Mr. Hari Mohan Bhatia, learned counsel JUDGMENT The Dehradun Chartered Accountants Society, the petitioner, has filed this Public Interest Litigation (PIL) with the following prayer:- "(i) Issue a writ, order or direction in the nature of mandamus, directing the respondent no.1 and/or 2 to extend the due date of fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Return. Moreover, despite the fact that the Chartered Accountants Society of Uttarakhand and the other Chartered Accountants Societies, throughout the country, have filed representations before the respondents, the respondents have, so far, not agreed to extend the date for filing the Income Tax Return. Hence, the present petition before this Court. 3. On the other hand, Mr. Hari Mohan Bhatia, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Board of Direct Taxes ('the CBDT' for short) "to consider issuing an appropriate circular taking a lenient view as regards the consequences of late filing of the Tax Audit Reports as provided under Section 271B of the Income Tax Act ('the Act' for short)". Moreover, the learned counsel for the petitioner submits that, while the said judgment is limited only to the consequences which would flo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd to file their Income Tax Audit Reports and the Income Tax Returns. Therefore, this Court permits the petitioner to submit a fresh representation, voicing all their grievances, with regard to the consequences which would flow from different provisions of the Act. The CBDT is directed to leniently consider the said representation after giving an opportunity of hearing to the petitioner and to pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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