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    <title>2005 (4) TMI 18 - ALLAHABAD High Court</title>
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    <description>The High Court of Allahabad ruled in favor of the assessee, emphasizing the duty of the Income-tax Officer to communicate decisions on applications for extending the time for filing returns. The Court held that since there was no rejection communication from the Assessing Officer regarding the extension application, the return filed by the assessee was deemed within the specified time under the Income-tax Act. The Court referenced previous case law highlighting the right of the assessee to apply for an extension and the obligation of the Officer to respond to such requests.</description>
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    <pubDate>Fri, 15 Apr 2005 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=9444</link>
      <description>The High Court of Allahabad ruled in favor of the assessee, emphasizing the duty of the Income-tax Officer to communicate decisions on applications for extending the time for filing returns. The Court held that since there was no rejection communication from the Assessing Officer regarding the extension application, the return filed by the assessee was deemed within the specified time under the Income-tax Act. The Court referenced previous case law highlighting the right of the assessee to apply for an extension and the obligation of the Officer to respond to such requests.</description>
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      <pubDate>Fri, 15 Apr 2005 00:00:00 +0530</pubDate>
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