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        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.

        <h1>Extension of e filing deadline allows Gujarat income tax assessees additional time to file returns under Section 119.</h1> The Central Board of Direct Taxes, invoking statutory powers under Section 119, permitted a limited extension of the electronic filing deadline for income tax returns for assessees of the State of Gujarat, allowing returns otherwise due by the original deadline to be filed by a later date; the order was issued in compliance with a High Court direction and was made subject to the outcome of any further appeal or special leave petition the Board might file.

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