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    <title>2018 (10) TMI 1040 - ALLAHABAD HIGH COURT</title>
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    <description>The court noted that the due date for filing Income Tax Return of Tax Audit Cases had already been extended to 31.10.2018, rendering the petitioner&#039;s request for further extension moot. Despite the extended deadline, concerns were raised regarding the imposition of interest under Section 234-A of the Income Tax Act. The court acknowledged the petitioner&#039;s argument that the extension should logically entail a waiver or amendment to the interest levied. The respondents were given time to respond, and the case was scheduled for further proceedings to address the issues raised.</description>
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      <link>https://www.taxtmi.com/caselaws?id=369074</link>
      <description>The court noted that the due date for filing Income Tax Return of Tax Audit Cases had already been extended to 31.10.2018, rendering the petitioner&#039;s request for further extension moot. Despite the extended deadline, concerns were raised regarding the imposition of interest under Section 234-A of the Income Tax Act. The court acknowledged the petitioner&#039;s argument that the extension should logically entail a waiver or amendment to the interest levied. The respondents were given time to respond, and the case was scheduled for further proceedings to address the issues raised.</description>
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