The notification has been issued to extend the date of e-filling I-T returns by the Punjab and Haryana High Court which is directed by the Central Board of Direct Taxes (CBDT).
It has been said by the Bench of Justice Ajay Kumar Mittal and Justice Ramendra Jain that the notification and the forms which are prescribed for the audits and for e-filling should get available on the first of the April of the assessment year. Also, the petition filed by the Vishal Garg and other petitioners that not to extend the date of e-filling for some categories which includes the companies, firms and for those people who are engaged into the property business or profession. These were the categories whose accounts were required to get audit in Section of 44AB of the Income Tax Act.
Chartered Accountants and the petitioners claimed that the I_T return forms should be available on the first day so that everyone gets the enough time to file the return.
