the totality of facts and circumstances of the case, Vishal Garg and others Vs Union of India and another, PUNJAB AND HARYANA high court
is considered appropriate to extend the due date for e-filing of returns up to 31st
October 2015 and asked the CBDT shall issue appropriate notification / instructions
under Section 119 of the Act.
has also issued directions to the CBDT to ensure that the forms etc. which are
to be prescribed for the audit report and for e-filing the returns should
ordinarily be made available on the first day of April of the assessment