https://www.taxtmi.com/caselaws?id=780699 HC held that because the Board lacks power to relax section 44AB, it should relax section 139(1) by extending the return due date to 30 November 2014 so that the "specified date" for furnishing the audit report under section 44AB is automatically extended. The Court observed that, given its prior decision deeming the return due date extended following any extension of the specified date, the Board must explain why it did not issue a simultaneous notification extending the return filing due date. en-us Fri, 26 Sep 2025 00:00:00 +0530 Mon, 03 Nov 2025 14:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780699 HC held that because the Board lacks power to relax section 44AB, it should relax section 139(1) by extending the return due date to 30 November 2014 so that the "specified date" for furnishing the audit report under section 44AB is automatically extended. The Court observed that, given its prior decision deeming the return due date extended following any extension of the specified date, the Board must explain why it did not issue a simultaneous notification extending the return filing due date. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780699