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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 ..... 021-21 both for tax audit assessee and for non-tax audit assessee for a reasonable time, atleast till March 31, 2021 - COVID- 19 pandemic - HELD THAT:- Admittedly, the country continues to suffer and to reel under the COVID-19 pandemic. A large number of assesses still find it difficult to even meet their Chartered Accountants and to file their Income Tax Audit Reports and the Income Tax Returns. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the respondent no.1 and/or 2 to extend the due date of filing the Tax Audit Report and Income Tax Return for the assessment year 2021-21, both for tax audit assessee and for non-tax audit assessee for a reasonable time, atleast till March 31, 2021". 2. According to Mr. Piyush Garg, the learned counsel for the petitioner, due to nationwide COVID- 19 pandemic, the income tax assessees have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore this Court. 3. On the other hand, Mr. Hari Mohan Bhatia, the learned counsel for the respondent no.2, the Revenue, submits that an identical issue has been raised before the Hon'ble High Court of Gujarat at Ahmedabad in R/Special Civil Application No.13653 of 2020. Even in that case, representations were filed; the issue was whether the Court could issue a mandamus to the respondents for exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id judgment is limited only to the consequences which would flow from Section 271B of the Act, there are other provisions which equally have consequences flowing in case the Income Tax Returns are not filed on time and, in case, the required steps are not taken by the Income Tax Assessee. Therefore, he prays that this Court should pass a similar order directing the CBDT to issue an appropriate cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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