https://www.taxtmi.com/caselaws?id=464529 SC dismissed the Special Leave Petitions and directed the Board to modify its notification of 20 August 2014 under s.119 by extending the due date for furnishing income-tax returns to 30 November 2014 to accommodate filing of the tax-audit report under s.44AB, noting this would effectively extend the "specified date" for audit purposes. The Board may qualify the relaxation by excluding its operation for Explanation 1 to s.234A. The decision was treated in favour of the assessee; the question of law was left open. en-us Mon, 11 May 2015 00:00:00 +0530 Mon, 03 Nov 2025 19:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464529 SC dismissed the Special Leave Petitions and directed the Board to modify its notification of 20 August 2014 under s.119 by extending the due date for furnishing income-tax returns to 30 November 2014 to accommodate filing of the tax-audit report under s.44AB, noting this would effectively extend the "specified date" for audit purposes. The Board may qualify the relaxation by excluding its operation for Explanation 1 to s.234A. The decision was treated in favour of the assessee; the question of law was left open. Case-Laws Income Tax Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464529