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| The Tax Publishers2020 TaxPub(DT) 0650 (Pat-HC) INCOME TAX ACT, 1961
Section 139
Petition in its present form was not maintainable, apart from it being deficient of particular materials. However, Tax Payers of Bihar face 'unnatural inconvenience' in not filing income-tax returns within stipulated period remains unexplained. Petition appeared to be espousing private cause, instead of public cause.
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Return of income - Extention of time for furnishing of return of income - -
Petitioner had pleaded for relief for issuance of direction to Revenue to extend the time for furnishing online Income Tax return in the Bihar which was expired on 31-03-2018 for the financial year 2016-17. Held: Petition in its present form was not maintainable, apart from it being deficient of particular materials. However, Tax Payers of Bihar face 'unnatural inconvenience' in not filing income-tax returns within stipulated period remains unexplained. Petition appeared to be espousing private cause, instead of public cause.
REFERRED : D.N. Jeevaraj and Ors. v. Chief Secretary, Govt. of Karnataka & Ors. (2016) 2 SCC 653 R and M Trust v. Koramangala Residents Vigilance Group & Ors. (2005) 3 SCC 91 Union of India and Anr. v. S.B. Vohra & Ors. (2004) 2 SCC 150 : 2004 SCC (L&S) 363 Rural Litigation & Entitlement Kendra v. State Of U.P. 1989 Supp (1) SCC 504 and Saraswati Industrial Syndicate Ltd. v. U.O.I. (1974) 2 SCC 630
FAVOUR : Against the assessee
A.Y. :
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