Extension of Income Tax Return deadline does not waive interest under Section 234-A, court to address concerns.

The court noted that the due date for filing Income Tax Return of Tax Audit Cases had already been extended to 31.10.2018, rendering the petitioner's request for further extension moot. Despite the extended deadline, concerns were raised regarding the imposition of interest under Section 234-A of the Income Tax Act. The court acknowledged the petitioner's argument that the extension should logically entail a waiver or amendment to the interest levied. The respondents were given time to respond, and the case was scheduled for further proceedings to address the issues raised.

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Issues:
1. Extension of due date for filing Income Tax Return of Tax Audit Cases.
2. Levying of interest under Section 234-A of the Income Tax Act despite the extension of the filing date.

Analysis:
1. The petitioner sought a mandamus to extend the due date for filing Income Tax Return of Tax Audit Cases from 15.10.2018 to at least 31.10.2018. However, the Central Board of Direct Taxes had already extended the filing deadline to 31.10.2018 on 08.10.2018, rendering the petitioner's prayer moot. The court noted that the extension had been granted, making the initial prayer unnecessary due to the subsequent official order.

2. Despite the extension of the filing deadline, the petitioner raised concerns about the continued imposition of interest under Section 234-A of the Income Tax Act, as per an order dated 24.09.2018. The petitioner argued that the extension of the filing date should logically entail a waiver or amendment to the interest levied for late filing. The court acknowledged the validity of this argument, emphasizing that once the filing deadline is extended, there should be no justification for maintaining the original penalty provisions for filing within the initial timeframe.

3. The learned Senior Counsel for the Union of India and other respondents were granted four weeks to file a counter affidavit in response to the petitioner's contentions. Additionally, the petitioner was allowed two weeks thereafter to file a rejoinder affidavit. The court scheduled the matter for a subsequent listing post these filings, indicating a procedural progression for further consideration and resolution of the issues raised in the case.

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