Case Laws / Head Notes / Paras
Extension of date for filing of return---Central Board of Revenue could not take away, by issuing a Circular, the powers of extending the date of filing of return vested in the Assessing Officer by S.55(3) of the Income Tax Ordinance, 1979 unless the law was got amended.
Self-Assessment Scheme--- 'Due date'---Extension of---No doubt the Assessing Officer had been given power by S.55(3) to allow extension to an assessee who was unable to file his return of income within the date specified under S.55(2) on his request, but the date extended under S.55(3) would not be called due date for the purpose of filing return of income under the ambit of Self-Assessment Scheme.
C.B.R. Circular No.9 of 1993, dated 1-7-1993--- C.B.R. Letter No. C. No.7 (16) DT-1493, dated 25-7-1993, para. 1(a) --...
Case Law Access
You are viewing a limited preview. Log in to read the complete case details and download copies.
