https://www.taxtmi.com/caselaws?id=5472 An application for extension of time to file a return under section 139(2) of the Income-tax Act, 1961, was held maintainable even when made after expiry of the original or extended period. The provision was treated as procedural and enabling, and the statutory scheme in rule 13 and Form No. 6 was read as leaving discretion with the Income-tax Officer to grant extension despite delay. The Court also relied on the broader principle that procedural time limits may be enlarged where justice requires, and rejected the view that a post-expiry application was incompetent. en-us Tue, 02 May 1995 00:00:00 +0530 Sat, 12 Mar 2016 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5472 An application for extension of time to file a return under section 139(2) of the Income-tax Act, 1961, was held maintainable even when made after expiry of the original or extended period. The provision was treated as procedural and enabling, and the statutory scheme in rule 13 and Form No. 6 was read as leaving discretion with the Income-tax Officer to grant extension despite delay. The Court also relied on the broader principle that procedural time limits may be enlarged where justice requires, and rejected the view that a post-expiry application was incompetent. Case-Laws Income Tax Tue, 02 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5472