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    <description>The court found the delay in notifying income tax return forms unreasonable, causing genuine hardship to taxpayers. It directed the Central Board of Direct Taxes (CBDT) to extend the e-filing deadline to 31st October 2015 and ensure forms are available by the first day of April of the assessment year. The decision underscored the importance of timely form notification and CBDT&#039;s duty to alleviate taxpayer hardships.</description>
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