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    <title>2018 (12) TMI 1526 - KERALA HIGH COURT</title>
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    <description>The court dismissed claims of discrimination between Kerala and Jammu &amp;amp; Kashmir assessees regarding tax return deadlines. It emphasized individual applications to the CBDT under Section 119(2)(a) and (b) for relief due to the Kerala floods. Assessees were directed to apply within two weeks for extensions or waiver of interest, with the CBDT to process applications within two months. The CBDT was urged to hold a camp sitting in Kerala for efficient processing.</description>
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      <description>The court dismissed claims of discrimination between Kerala and Jammu &amp;amp; Kashmir assessees regarding tax return deadlines. It emphasized individual applications to the CBDT under Section 119(2)(a) and (b) for relief due to the Kerala floods. Assessees were directed to apply within two weeks for extensions or waiver of interest, with the CBDT to process applications within two months. The CBDT was urged to hold a camp sitting in Kerala for efficient processing.</description>
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