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<h1>Petition for Tax Return Extension Denied: Emphasized Rules</h1> <h3>Sirigeri Kanakappa Shetty And Sons Versus Deputy Commissioner Of Income-Tax</h3> The petitioner's request for an extension to file a tax return for the year 1986-87 was denied by the court. The court emphasized that a subsequent ... Return, Writ The petitioner sought extension to file tax return for 1986-87 but filed late. Court held subsequent application made earlier one irrelevant. Amendment removed officer's discretion to grant extension. Petition rejected.