Avinash Gupta v. Union of India & Ors

RAJIV SAHAI ENDLAW, J. SEPTEMBER 21, 2015 "pp"..

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 21st September, 2015 + AVINASH GUPTA ..... Petitioner Through: Mr. Manish Jain, Adv. Versus UNION OF INDIA & ORS ..... Respondents Through: Mr. Jasmeet Singh, CGSC with Ms. Astha Sharma, Adv. for UOI. CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW CM No.20437/2015 (for exemption) 1. Allowed, subject to just exceptions. 2. The CM stands disposed of. W.P.(C) No. 9032/2015 & CM No.20436/2015 (for stay) 3. The petition is filed seeking the following reliefs:- "a. Issue appropriate Writ, Order or Direction, thereby declaring that the time prescribed for filing the Income Tax Returns under Section 139(1) in the form of "Due Date" is the constitutional and statutory right of the Assesse; and / or b. Issue appropriate Writ, Order or Direction, thereby declaring that the delay in notifying the prescribed Income Tax Forms under Rule 12 of the Income Tax Rules 1962, on and after 1st of April of every assessment year, is unconstitutional and is an consequence of the abdication of powers by the Respondents; and / or c. Issue appropriate Writ, Order or Direction, thereby directing the Respondents to extend / increase the due date of filing the Income Tax Returns as prescribed under Section 139(1) and furnishing Audit Reports under Section 44 AB of the Income Tax Act, to the extent of delay in number of days in notifying the prescribed Income Tax Forms under Rule 12 of the Income Tax Rules 1962 after 01.04.2015; and / or d. Issue appropriate Writ, Order or Direction, thereby declaring the decision of the Respondents No.1 and 2 vide its Press Release Dated 09.09.2015 as null and void and in contravention of the provisions of Part III of the Constitution of India, by virtue of which, the Respondent No.1 and 2 has not extended the date for filing of returns due by 30.09.2015 for Assessment Year 2015-2016 for certain categories of Assesses including Companies, and Firms and, Individuals Engaged in Proprietary Business / Profession etc., whose Accounts are required to be Audited in terms of the Income Tax Act 1961; and / or e. Issue Writ, Order or Direction in the nature of Certiorari and / or any other appropriate Writ, Order or Direction for the purpose of quashing the said Press Release Dated 09.09.2015 issued by Respondent no.1 and 2; and / or f. Issue Writ, Order or Direction in the nature of mandamus and / or any other appropriate Writ, Order or Direction, thereby directing the Respondents no.1 and 2 to extend the date of 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 required to be Audited as per Income Tax Act, 1961 from 30.09.2015 to 31.12.2015; and / or g. Pass any other order and / or direction, as this Hon'ble Court may deem fit proper under the facts and circumstances of the present case and in the interest of Justice." 4. The petitioner, along with another person had earlier filed W.P.(C) No.8771/2015 impugning the decision dated 9th September, 2015 of the Government of India refusing to extend the date prescribed of 30th September, 2015 for filing the Income Tax Return (ITR) of entities whose accounts are required to be audited. The said petition came up first before this Bench on 14th September, 2015 when finding that the petition did not disclose any cause of action in favour of the petitioners and that in fact it was pleaded that the petition had been filed in public interest, it was enquired from the counsel for the petitioners as to how that petition was maintainable before this Bench. Upon the same, the counsel for the petitioners had withdrawn the petition with liberty to file a Public Interest Litigation (PIL). 5. However now, the petitioner pleading his own cause of action as a Chartered Accountant engaged by various clients to file returns as well as in his personal capacity, his own ITR being sub