25. Substituted for the portion beginning with the words “where the Chief Commissioner” and ending with the words “may allow in this behalf” by the Finance Act, 1999, w.e.f. 1-6-1999. Prior to its substitution, the said portion, as amended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988, read as under :

“where the Chief Commissioner or Commissioner is satisfied (for reasons to be recorded in writing) that the assessee is, for reasons beyond his control, unable to do so within the said period of six months, within such further period as the Chief Commissioner or Commissioner may allow in this behalf ”.