Kerala HC judgment on Extension of Income Tax Return Due Date

Alwaye Chartered Accountants Association Vs Union Of India (Kerala High Court) I) In respect of those assessees who, on account of the difficulties faced by them, have not been able to file a return making a claim for deductions, exemptions or refunds, they shall be permitted to make an application under Section 119(2)(b) before the CBDT outlining the difficulties faced by them and making a prayer for extension of time for making the claim for deduction. The application shall be preferred within two weeks from the date of receipt of a copy of this judgment. This would effectively be an applica...