https://www.taxtmi.com/caselaws?id=29476 The High Court directed a remand to the Income Tax Officer (ITO) to consider the application for an extension of time filed by the assessee for filing the income tax return. The Court emphasized the need for the ITO to provide a speaking order on whether a reasonable cause was demonstrated for the delay. The Tribunal's finding of no reasonable cause was deemed non-binding as it did not consider relevant legal provisions. The Court held that the ITO was obligated to consider applications for extension even if filed after the due date, as permitted by Form No. 6. Each party was to bear its own costs. en-us Mon, 31 Aug 1981 00:00:00 +0530 Sat, 13 Mar 2010 11:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29476 The High Court directed a remand to the Income Tax Officer (ITO) to consider the application for an extension of time filed by the assessee for filing the income tax return. The Court emphasized the need for the ITO to provide a speaking order on whether a reasonable cause was demonstrated for the delay. The Tribunal's finding of no reasonable cause was deemed non-binding as it did not consider relevant legal provisions. The Court held that the ITO was obligated to consider applications for extension even if filed after the due date, as permitted by Form No. 6. Each party was to bear its own costs. Case-Laws Income Tax Mon, 31 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29476