Devendra Kumar Somani & Ors. V. Union of India & Ors.

CW/10974/2015

AI Insights

The case involves a writ petition filed by Devendra Kumar Somani and two other co-petitioners against the Union of India, seeking to challenge a press release dated 09.09.2015 that set the deadline for filing income tax returns and audit reports for the Assessment Year 2015-16. The petitioners argued that the deadline infringed upon their fundamental rights under Articles 14 and 19(1)(g) of the Constitution, claiming it was unreasonable and caused undue hardship. The court, however, upheld the government's decision, referencing a similar case where the petition for extension was dismissed, emphasizing that the government had provided adequate time for compliance and that the changes in the tax forms were not significant.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 803061 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 29-09-2015
• Assessment Year: misc
• Other Referred Cases: Rajasthan Tax Consultants Association & anr. V/s. The Union of India & anr., W.P. (C) No.9032/2015
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: D P DHAKA; K K BISSA
• Assessee Lawyers: DINESH MEHTA
• Keywords: Audit requirement; Equality; Fundamental rights; Income Tax Return Extension; Press Release Challenge; Freedom of Trade and Profession
• Section: 44AB

Judgement Text

"1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR :: ORDER:: S.B. CIVIL WRIT PETITION No.10974/2015 Devendra Kumar Somani & Ors. V/s. Union of India & Ors. Date of Order :::: 29.09.2015 P R E S E N T HON'BLE MR. JUSTICE P.K. LOHRA Mr. Dinesh Mehta, for the petitioners. Mr. D.P. Dhaka for Mr. A.K. Rajvanshy, for respondents No.1 & 2. Mr. K.K. Bissa, Senior Standing Counsel for Income-tax Department. BY THE COURT: First petitioner, a chartered account by profession with his two other co-petitioners, has laid this writ petition seeking following directions:- (i) declare the decision of the Respondent No.1 and 2 vide its Press Release dated 09.09.2015 Annex.No.1 as null and void and in contravention of the provisions of Part III of the Constitution of India. (ii) quash the said Press Release Dated 09.09.2015 issued by Respondent No.1 and 2; and/or issue writ, order or direction in the nature of mandamus and/or any other appropriate Writ, Order or direction, thereby directing the Respondent No.1 and 2 to extend the date of 2 filing of Returns due by 30th September, for Assessment Year 2015-2016 for Categories of Assesses Including Companies, and Firms and, Individuals Engaged in proprietary Business/Profession etc., whose Accounts are requried to be Audited as per Income Tax Act, 1961 from 30.09.2015 to 31.12.2015 and also extend the due date for filing of tax audit report under Section 44AB of the Income Tax Act, 1961 from 30.09.2015 to 31.12.2015; and/or. (iii) Any other order or direction which this Hon'ble court deems just and proper may kindly be passed. Endeavour of the petitioners is to extend the date of filing income-tax returns due on 30th September, 2015 for the Assessment Year 2015-16. For seeking extension of date of filing income-tax returns, petitioners have set out many grounds in the petition. It is pleaded by the petitioners that last date for filing returns for the Assessment Year 2015-16 be extended for assessees including companies, firms and individuals engaged in proprietary business/profession etc., whose accounts are required to be audited under Section 44-AB of Income-Tax Act, 1961 (for short, 'Act of 1961') from 30th September, 2015 to 31st December, 2015 on account of belated notification of the Income Tax Form. The petitioners have also taken shelter of Article 14 & 19(1)(g) of the Constitution of India inasmuch as, according to their version in respect of certain categories, date of 30th September, 3 2015 for filing returns for the Assessment Year 2015-16 has infringed their fundamental right of equality as well as freedom of trade and profession. For substantiating the plea, petitioners have also placed reliance on a decision rendered by Gujarat High Court dated 22nd September, 2014. Lastly, it is urged by the petitioners that press release by the first and second respondent is, inter alia, unreasonable, arbitrary and unjustified as the same is causing prejudice and harassment to the concerned tax- payers as well as to the chartered accountants and tax practitioners, who are responsible for conducting tax audit and further to file the same along with income-tax returns in accordance with law. I have heard learned counsel for the parties. Learned counsel, Mr. Mehta, reiterates all the grounds with full emphasis, which he has urged in the writ petition and submits that requisite direction be issued to the respondents. Per contra, Mr. K.K. Bissa, learned counsel for the Income-tax Department, submits that in an identical situation, the Rajasthan Tax Consultants Association and Tax Consultants Association, Jaipur jointly filed a public interest litigation and the said PIL has been dismissed by Division Bench of this Court vide order dated 28th 4 September, 2015. The Division Bench of this Court in D.B. Civil Writ Petition (PIL) No.11037/2015 – the Rajasthan Tax Consultants Association & anr. V/s. The Union of India & anr., has held: “It is to be noted that a representation was made to the Government of India for extension of date, which has been rejected vide communication dated 9th September, 2015 (Annexure-1). The reason for rejection is that income tax return forms were notified on 29.7.2015 and the same were made available on 7th August, 2015 and therefore, there was enough time for compliance. It is also taken into consideration that changes in the forms were not extensive as compared to the earlier years. Not only this, the tax-payers entering into either intentional transactions or specified domestic transactions have been permitted to file returns by 30th November, 2015. Having regard to the reasons given by the Government of India for not extending the date of filing returns, we find no merit in the petition. Even otherwise, we are of the view that the Court should not interfere in such policy decision of the Government. It is to be noted that Delhi High Court has also dismissed W.P. (C) No.9032/2015 vide order dated 21st of September, 2015 seeking the same relief for extension of time. The petition is, accordingly, dismissed.” In view of above, there is no merit in this writ petition and same is, hereby, dismissed summarily. (P.K. LOHRA), J. a.asopa/- "