https://www.taxtmi.com/caselaws?id=15731 The court set aside the order rejecting the application for extension of time under section 80HHC(2)(a) of the Income-tax Act, allowing the petitioner's request for an extension until December 2, 1997. The judgment emphasized the need for a balanced approach in considering the circumstances of the case and criticized the hypertechnical approach taken by the Commissioner. It highlighted the importance of demonstrating sufficient cause for seeking an extension of time under the Act. en-us Tue, 11 May 1999 00:00:00 +0530 Thu, 27 Aug 2009 13:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15731 The court set aside the order rejecting the application for extension of time under section 80HHC(2)(a) of the Income-tax Act, allowing the petitioner's request for an extension until December 2, 1997. The judgment emphasized the need for a balanced approach in considering the circumstances of the case and criticized the hypertechnical approach taken by the Commissioner. It highlighted the importance of demonstrating sufficient cause for seeking an extension of time under the Act. Case-Laws Income Tax Tue, 11 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15731