https://www.taxtmi.com/caselaws?id=264750 The court held that the Board should exercise its discretionary powers under Section 119 to alleviate undue hardship to assessees. Due to the delayed availability of the e-filing utility, the court directed the Board to extend the due date for e-filing income tax returns from 30.09.2015 to 31.10.2015. The court emphasized the importance of making forms and utilities available on time to prevent such hardships in the future. The petition was partly allowed, and the rule was made absolute for extending the due date for e-filing returns. en-us Tue, 29 Sep 2015 00:00:00 +0530 Sat, 07 Nov 2015 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264750 The court held that the Board should exercise its discretionary powers under Section 119 to alleviate undue hardship to assessees. Due to the delayed availability of the e-filing utility, the court directed the Board to extend the due date for e-filing income tax returns from 30.09.2015 to 31.10.2015. The court emphasized the importance of making forms and utilities available on time to prevent such hardships in the future. The petition was partly allowed, and the rule was made absolute for extending the due date for e-filing returns. Case-Laws Income Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264750