Judicial Powers vs Statutory Deadlines: Can High Courts Extend Due Dates Under Income Tax

The case examined the extent to which High Courts can extend statutory deadlines under income tax law. The Court emphasized that while judicial intervention may provide relief in exceptional circumstances, statutory provisions are binding, and extensions should not undermine legislative intent. The ruling discussed the balance between procedural fairness, taxpayer rights, and strict compliance with deadlines. This decision has implications for taxpayers and chartered accountants, particularly in cases of portal glitches, administrative delays, or natural calamities, highlighting the judiciary’s role in ensuring equitable treatment without altering statutory frameworks