COMMISSIONER OF INCOME TAX Vs. RAM KISHAN DASS

JUDGEMENT

(1.) Leave granted in the Special Leave Petitions.

(2.) This batch of appeals involves the interpretation of a cluster of provisions of the Income Tax Act 19611, particularly Section 142(2C). A Division Bench of the Delhi High Court by its judgment dated 27 May 2011 dismissed a batch of appeals filed by the Revenue against an order dated 18 September 2009 of the Income Tax Appellate Tribunal2. The Tribunal came to the conclusion that prior to the insertion of the expression "suo motu " with effect from 1 April 2008 in Section 142(2C), the assessing officer had no jurisdiction to extend time for the submission of the report of an auditor appointed under sub section (2A), of his own accord. As a consequence, it was held that the assessment which was made under Section 153A, in respect of the assessment years in question, was barred by limitation.

(3.) In the present batch of cases, the submission of the assessees is that the assessing officer had no jurisdiction or authority under Section 142 (2C), as it stood prior to 1 April 2008, to extend time for the submission of the audit report of the auditor appointed under the provisions of sub section (2A). In essence, the submission is that the assessing officer was authorized to extend time (not exceeding 180 days) from the date on which a direction under sub section (2A) was received by the assessee, only on an application made by the assessee and for any good and sufficient reason. If the assessee made no application, the assessing officer would have no jurisdiction - according to the assessees - to extend time.