https://www.taxtmi.com/caselaws?id=22108 The court clarified that applications made after the due dates for filing returns are valid, with the Income-tax Officer required to either grant or reject them. In the absence of rejection communication, the request for extension is deemed accepted. The court established a presumption of extension granted if no response is received within a reasonable time. It was also determined that all reasonable causes need not be explicitly stated in explanations submitted to the Officer. The judgment emphasized adherence to legal principles and prior court decisions in interpreting the Income-tax Act. en-us Wed, 28 Aug 1991 00:00:00 +0530 Mon, 07 Dec 2009 11:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22108 The court clarified that applications made after the due dates for filing returns are valid, with the Income-tax Officer required to either grant or reject them. In the absence of rejection communication, the request for extension is deemed accepted. The court established a presumption of extension granted if no response is received within a reasonable time. It was also determined that all reasonable causes need not be explicitly stated in explanations submitted to the Officer. The judgment emphasized adherence to legal principles and prior court decisions in interpreting the Income-tax Act. Case-Laws Income Tax Wed, 28 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22108