TMI Blog2019 (12) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... r is called out. On the 4th November 2019, we had recorded the following order: "01. The instant writ petition was premised on the grievance that on account of the difficulties being faced by the residents of Jammu and Kashmir and the interruption of the Broadband facility which was not accessible to all residents, it was difficult for the persons residing in the Jammu and Kashmir to file incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and directing the respondents to further extend the 'due-date' for filing income-tax-returns and the audit reports for Assessment year 2019-20 for assesses covered under Clause(a) of Explanation 2 to sub section (1) of Section 139 of the Income tax Act. 1961 from 31.10.2019, to 31.03.2020, or till the time the Internet Facility is completely restored in the State of J&K, which ever is later ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se." 02. Today, Mr. Dharminder Gupta, Income Tax Officer, Jammu Headquarters of the Income Tax, has appeared before us and has handed over a notification dated 31st October 2019 issued by the Government of India which reads as follows: " Order under Section 119 of the lncome-tax Act 1961 On consideration of reports of disturbances in internet facility in certain areas of Jammu and Kashmir, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to file ITRs by 31.08.2019, but have filed ITRs after 31.08.2019 till the date of issuance of this order shall be deemed to have been filed within the due date specified under section 139(1) of the Act read with CBDT's order section 119 of the Act dated 23.07.2019. -Sd- (Rajarajeshwari R.) Under Secretary to the Government of India" (Emphasis by us) 03. On reading of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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