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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Extension of due date for filing the Income Tax Returns - The ...


High Court Upholds Board's Decision Not to Extend Income Tax Return Deadline Despite Potential Public Hardship.

January 18, 2021

Case Laws     Income Tax     HC

Extension of due date for filing the Income Tax Returns - The Board has now thought fit in the interest of the Revenue not to extend the time period any further. There are so many vital issues which the Revenue needs to keep in mind before taking such decision. The question is whether this Court should go into all such issues which weighed with the CBDT in taking a particular decision one way or the other and substitute the same with that of this Court on the ground that if the time limit is not extended, then the people at large would be put immense hardships? - We have reached to the conclusion that we should not interfere in the matter. - HC

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