The Hon’ble Court after hearing both sides have been pleased to issue notice in the case and asked the respondents including CBDT to file its reply in the matter. Further, interest provisions of Section 234A have also not been waived for the extended period. įurther, there are penalty and even prosecution in respect of a CA for filing false TAR (Tax Audit Report). In the court, it was argued that the frequent changes in the utility and schema and various amendments made in Form 3CD after have made it practically difficult for the accountants to file the tax audit report within. The High Court of Gauhati has issued notice to CBDT to file Counter to the date extension. Let’s see what happened at Gauhati High Court Today: The hope in form of judicial pronouncement is still alive but no one knows what will be ultimate outcome of the Gauhati HC & Kerala HC after 10 days. The wait for the extension will not solve any issue as last week Central Board of Direct Taxes (CBDT) had confirmed that there will be no further extension of tax audit due date. The matter is adjourned for ten days, without an interim order or direction. Kerala as well as Gauhati High Court have sought for a reply from the revenue regarding the petition filed by the petitioners. Status of Tax Audit Report date extension
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