1976 (10) TMI 19

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.....--For the assessment year 1966-67, a notice under section 139(2) was issued on May 2, 1966, and served on the assessee on June 24, 1966. The return was required to be filed on or before July 24, 1966. The assessee, however, submitted his return on June 27, 1967. After June 24, 1966, and before June 27, 1967, he had filed some applications before the Income-tax Officer seeking extension of time fo....

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.... the original date on which he had to submit his return. At the instance of the assessee, the following two questions have been referred to us for our decision : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the applications for extension of time filed by the assessee after due date of the return of income were invalid ? 2. Whether, on....

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....d in the proviso to section 139(2) implied that the application for extension should be filed within the time originally prescribed. We do not think that such a result follows from the use of the word "extend". The proviso does not contain any limitation to that effect. We are, therefore, of the view that the application for extension of time can be made even after the prescribed period. We, there....