Court Accepts Return Filed Within Extended Deadline, Overriding Standard 30-Day Rule u/s 62(2).

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....Seeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - If that were to be so, though the period of 30 days as provided under Section 62 (2) in the peculiar facts of the case, in light of permission granted by the court in its order dated 13.02.2019, the petitioner could continue to file the return within the time granted by the Court and the return filed was a return as contemplated under Section 62 (2) which is to be construed to be return filed within the time. - HC....