1998 (12) TMI 29

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.... to "extension" in section 139 implies that the extension should be sought before the expiry, it is impermissible to seek or grant any extension. We do not find any substance in the argument of counsel for the Revenue. The section merely empowers the officer to enlarge the time within which the returns should be filed by the assessee, if the application were to be made for extra time. The fact tha....

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.... down the magnitude of the provision and restrict the benefit given to the assessee. Even Form No. 6 prescribed under the Rules requires the assessee to state that it is "not possible/has not been possible" to file the return of income. It is obvious, that the words "is not possible" can be used only where the time has not expired and the words "has not been possible", have to be used where time ....