https://www.taxtmi.com/caselaws?id=14643 Section 139 of the Income-tax Act was construed as allowing an assessee to seek extension of time for filing a return even after the original period had expired, because the statutory power to enlarge time was read broadly and beneficially. Form No. 6 was treated as covering both applications made before expiry and those made after expiry, so the belated filing did not defeat the request for extension. On that basis, the assessee was allowed to carry forward the loss, and the Revenue's objection failed. en-us Mon, 14 Dec 1998 00:00:00 +0530 Fri, 17 Jul 2009 17:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14643 Section 139 of the Income-tax Act was construed as allowing an assessee to seek extension of time for filing a return even after the original period had expired, because the statutory power to enlarge time was read broadly and beneficially. Form No. 6 was treated as covering both applications made before expiry and those made after expiry, so the belated filing did not defeat the request for extension. On that basis, the assessee was allowed to carry forward the loss, and the Revenue's objection failed. Case-Laws Income Tax Mon, 14 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14643