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2014 (9) TMI 795 - BOMBAY HIGH COURTValidity of Notification dated 25 July 2014 – Introduction of new format for Tax audit reports – Extension of time to file return u/s 44AB - Held that:- The Madras High Court has already directed the CBDT to examine the representation of the assessees in general, before 30 September 2014 – it is appropriate that the representation of the Petitioners is also considered by CBDT- there will be substantial hardship caused to the assessees, if the date of filing Return is not suitably extended - CBDT will look into all the practical difficulties and take a just and proper decision on the matter, before 30 September 2014, as already directed by the Madras High Court – Decided in favour of petitioner.
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