Acceptance of income-tax returns on weekend days under an administrative direction to ease filing before the statutory deadline. Income-tax authorities were directed to accept returns of income on the weekend days immediately preceding the statutory due date to facilitate taxpayer compliance, by making arrangements to accept returns on those weekend dates for administrative convenience under the Board's power to give administrative directions.
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Provisions expressly mentioned in the judgment/order text.
Acceptance of income-tax returns on weekend days under an administrative direction to ease filing before the statutory deadline.
Income-tax authorities were directed to accept returns of income on the weekend days immediately preceding the statutory due date to facilitate taxpayer compliance, by making arrangements to accept returns on those weekend dates for administrative convenience under the Board's power to give administrative directions.
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