2019 (12) TMI 701

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....ehalf of the parties, when the matter is called out. On the 4th November 2019, we had recorded the following order: "01. The instant writ petition was premised on the grievance that on account of the difficulties being faced by the residents of Jammu and Kashmir and the interruption of the Broadband facility which was not accessible to all residents, it was difficult for the persons re....

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.... In every part of the state. (b) Mandamus, commanding and directing the respondents to further extend the 'due-date' for filing income-tax-returns and the audit reports for Assessment year 2019-20 for assesses covered under Clause(a) of Explanation 2 to sub section (1) of Section 139 of the Income tax Act. 1961 from 31.10.2019, to 31.03.2020, or till the time the Internet Facility is ....

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....his Hon'ble Court may deem fit or proper in the facts and circumstances of the case." 02. Today, Mr. Dharminder Gupta, Income Tax Officer, Jammu Headquarters of the Income Tax, has appeared before us and has handed over a notification dated 31st October 2019 issued by the Government of India which reads as follows: " Order under Section 119 of the lncome-tax Act 1961 On consideration o....

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....is also clarified that ITRs filed by the certain categories of income-tax assessees who were remand to file ITRs by 31.08.2019, but have filed ITRs after 31.08.2019 till the date of issuance of this order shall be deemed to have been filed within the due date specified under section 139(1) of the Act read with CBDT's order section 119 of the Act dated 23.07.2019. -Sd-  (....