TMI Blog1998 (10) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... he period of six months from the end of the previous year and beyond August 30, 1994, up to which date extension had been granted. The assessment year is 1993-94. The petitioner had made a further application for extension of time on October 3, 1995, to extend the time up to January 7, 1995, on which date the sale proceeds had been brought into India. That application was rejected by the Chief Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or reasons to be recorded in writing) that the assessee is, for reasons beyond his control, unable to do so within the said period of six months, within such further period as the Chief Commissioner or Commissioner may allow in this behalf." The assessee is required to satisfy the Commissioner that for reasons beyond his control the petitioner is unable to bring the money into India in convertib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le construing the meaning of the word "extend" in section 139(2) of the Act, inter alia, held as under : "We cannot accept the contention raised on behalf of the Revenue that the word 'extend' in the proviso to section 139(2) implies that at the time of making the application the time allowed should not have expired. Though the Civil Procedure Code, 1908, by itself does not apply to the proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose which should be shown to have been satisfied for the purpose of claiming the benefit granted under section 80HHC. The period within which the monies are to be brought into India is a matter which is governed by the procedural aspect of the section which fixes the time limit, which time limit is not rigid but is capable of being extended by the Chief Commissioner. Rules of procedure are not m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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