Due date extension for mandatory e filers after power disruption permits later filing under tax administrative powers. Extension of the due date for filing income tax returns is directed for assessees mandatorily required to e file whose original statutory filing date fell on 31 July; the tax administration, invoking powers under Section 119 in light of power failures disrupting general life, shifts the operative filing deadline for that category to a later specified date as an administrative instruction.
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.
Due date extension for mandatory e filers after power disruption permits later filing under tax administrative powers.
Extension of the due date for filing income tax returns is directed for assessees mandatorily required to e file whose original statutory filing date fell on 31 July; the tax administration, invoking powers under Section 119 in light of power failures disrupting general life, shifts the operative filing deadline for that category to a later specified date as an administrative instruction.
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