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of <h1>Board ordered to extend income-tax return due date to 30 November 2014 under s.119 for s.44AB audit compliance</h1> SC dismissed the Special Leave Petitions and directed the Board to modify its notification of 20 August 2014 under s.119 by extending the due date for ... Non-extension of the period of filing of the ITR – Extension of period beyond the period of 30th September, 2014 while exercising the powers conferred u/s 119 of the Act by the CBDT while extending such period for the purpose of furnishing the Tax Audit Report to be filed u/s 44AB of the Act to 30th November, 2014 As decided by HC [2014 (9) TMI 784 - GUJARAT HIGH COURT] Board has no power to relax the provisions of section 44AB of the Act, it would be in the fitness of things if with a view to bring the notification dated 20th August, 2014 within the ambit of its jurisdiction, the Board relaxes the provisions of section 139(1) by extending the due date for filing the return of income till 30th November, 2014 as a direct consequence whereof, the 'specified date' for obtaining and furnishing the report of audit under section 44AB of the Act would get automatically extended – decided in favour of assessee. The respondent Board is directed to modify the notification dated 20th August, 2014 issued in exercise of powers under section 119 of the Act by extending the due date for furnishing the return of income to 30th November, 2014. It would, however, be open for the Board to qualify such relaxation by extending the due date for all purposes, except for the purpose of Explanation 1 to section 234A of the Act. HELD THAT:- We find no reason to entertain these Special Leave Petitions, which are, accordingly, dismissed. However, question of law is kept open. Upon hearing counsel, the Court 'find[s] no reason to entertain these Special Leave Petitions, which are, accordingly, dismissed.' The order records that there was no representation for the respondent. No substantive reasoning is elaborated in the short order; the Court expressly leaves the substantive 'question of law' open for future consideration. Procedurally, the matter is disposed of by dismissal of the petitions while preserving the legal issue for possible adjudication elsewhere or at a later stage. The decision is a summary dismissal rather than a determination on the merits of the underlying legal question.
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