Invalid order u/s 119

CA HIMANSHU (ARTICLE) (317 Points)

21 August 2014  

Order With regard to extension of tax audit date is INVALID as per my knowledge reason Being:
1st as per sec 119 the Board (CBDT) has the power to give relaxation U/s 139 and other section as well But Sec 44AB is out of that list.
2ndly there is no date prescribed U/s 44AB its takes its date from section 139 and as per section 139 due date is 30th September......
Kindly give your opinion and correct me if I am wrong.


With Regard,
CA. HIMANSHU AGARWAL

 

 

CBDT Extend due date under section 44AB from
 30th day of September, 2014 to 30th November, 2014.
 Also Clarified status of previously filed audit report
 Check Link https://incometaxindia.gov.in/home.asp