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CHANDIGARH TAX BAR ASSOCIATION v. UNION OF INDIA AND OTHERS
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
Sr. No.208 CWP-29056-2025 Date of decision: 26.09.2025
Chandigarh Tax Bar Association ....Petitioner Versus
Union of India and another ....Respondents
CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI
Present: Mr. Sandeep Goyal, Advocate Mr. Nitin Bhasin, Advocate Mr. Ishan Malhotra, Advocate and Mr. Varun Bansal, Advocate, for the petitioner. Mr. Dheeraj Jain, Senior Panel Counsel and Ms. Garima Kuthiala Prashar, Advocate, for the respondent-UOI.
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DEEPAK SIBAL, J. (Oral)
1. Through this petition, the petitioner-Association seeks issuance of directions to the respondent-Income Tax Department to extend the date for filing of Tax Audit Reports.
2. At the outset, Mr. Jain, has produced before us an order dated 25.09.2025, passed by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, as per which, in exercise of powers conferred under Section 119 of the Income Tax Act, 1961 (for short - the Act), the specified date for the assessees, referred to in clause (a) of Explanation 2 to sub-section (1) of Section 139 of the Act, for furnishing of report of audit under the provisions of the Act for the
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CWP-29056-2025 -2-
financial year 2024-2025 (Assessment Year 2025-2026) has been extended from September 30th, 2025 to October 31st, 2025.
3. Issuance of the afore referred order dated 25.09.2025 by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, satisfies learned counsel for the petitioner.
4. Disposed of.
(DEEPAK SIBAL)
JUDGE
(LAPITA BANERJI)
JUDGE
September 26, 2025
Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No
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