Order [F.no.225/163/2012/TA-II], dated 28-9-2012

INCOME-TAX offices to remain open on 29th & 30th September, 2012, for convenience of taxpayers

What this is

Order [F.no.225/163/2012/TA-II], dated 28-9-2012 was issued by the Central Board of Direct Taxes on 28 September 2012. Its subject is INCOME-TAX offices to remain open on 29th & 30th September, 2012, for convenience of taxpayers.

What it does

Directs that income-tax offices all over India make special arrangements by opening receipt counters on 29 and 30 September 2012, a Saturday and a Sunday, for the convenience of taxpayers.

Why it was issued

For the convenience of taxpayers around the 30 September filing date.

Who it reaches

Assessees filing paper returns or documents at the end of September 2012

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

INCOME-TAX offices to remain open on 29th & 30th September, 2012, for convenience of taxpayers
order [F.No.225/163/2012/TA-II], dated 28-9-2012
The Board has decided that the Income-tax offices all over India shall make special arrangements by opening of receipt counters on 29th & 30th September, 2012 being Saturday & Sunday respectively for the convenience of taxpayers.
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What to watch

It arranges counters only; it extends no due date and changes no obligation.
It is confined to those two days and is long spent.

Where you meet it

Only if the date of a manual filing over that weekend is disputed and the availability of a counter is in question.

← Circular No. 08/2012 · Letter no. DGIT(L&R)/HC Appeal/Quarterly Report/2012-13/603, dated 26-9-2012 →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.