Extension of e filing deadline allows Gujarat income tax assessees additional time to file returns under Section 119. 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.