{"id":20091,"date":"2021-07-07T19:17:05","date_gmt":"2021-07-07T13:47:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cvochartered-cost-accountants-association-mumbai-v-uoi-2021-278-taxman-307-bom-hc-www-itatonline-org-cvochartered-cost-accountants-association-mumbai-v-uoi-2021-278-ta\/"},"modified":"2021-07-21T15:54:41","modified_gmt":"2021-07-21T10:24:41","slug":"cvochartered-cost-accountants-association-mumbai-v-uoi-2021-278-taxman-307-bom-hc-www-itatonline-org-cvochartered-cost-accountants-association-mumbai-v-uoi-2021-278-ta","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cvochartered-cost-accountants-association-mumbai-v-uoi-2021-278-taxman-307-bom-hc-www-itatonline-org-cvochartered-cost-accountants-association-mumbai-v-uoi-2021-278-ta\/","title":{"rendered":"CVO Chartered &#038; Cost Accountants\u2019 Association, Mumbai v.UOI   (2021) 434 ITR 219\/ 278 Taxman 307\/ 198 DTR 85\/ 319 CTR 60  (Bom) (HC) www.itatonline .org"},"content":{"rendered":"<p>Dismissing the petition the Court held that <strong>power exercised by the CBDT u\/s 119 is discretionary , accordingly the order \u00a0passed by the CBDT on 11.01.2021 cannot be said that CBDT had failed to exercise its discretion or that it acted in an arbitrary or unreasonable manner in refusing to grant further extension of the due dates. Accordingly writ for \u00a0further extension of the due dates \u00a0was rejected . (AY. 2020 -21 ) <\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 139 : Return of income \u2013Audit &#8211; Extension of due date of filing \u2013 COVID-19  &#8211;  Power of CBDT is discretionary -CBDT was justified in denying further extension   [ S. 119 , Art , 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-20091","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5e3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20091"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20091\/revisions"}],"predecessor-version":[{"id":20487,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20091\/revisions\/20487"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}