Extension of time: Commissioner may extend prescribed periods for acts under the rules if reasons are recorded. Rule 49A authorises the Commissioner to extend any period prescribed by the rules for doing a certain act, provided the Commissioner records reasons in writing and specifies the duration of the extension; it functions as a procedural mechanism to permit extensions of prescribed deadlines under the rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of time: Commissioner may extend prescribed periods for acts under the rules if reasons are recorded.
Rule 49A authorises the Commissioner to extend any period prescribed by the rules for doing a certain act, provided the Commissioner records reasons in writing and specifies the duration of the extension; it functions as a procedural mechanism to permit extensions of prescribed deadlines under the rules.
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