Extension of the date for filing the income tax returns - While ...

Income Tax

October 2, 2015

Extension of the date for filing the income tax returns - While it is true that the powers under section 119 of the Act are discretionary in nature and it is for the Board to exercise such powers as and when it deems fit. However, it is equally true that merely because such powers are discretionary, the Board cannot decline to exercise such powers even when the conditions for exercise of such powers are shown to exist. - HC

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Extension of the date for filing the income tax returns - While ...

Income Tax

October 2, 2015

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