CBDT had suo motu extended return filing due date in State of Kerala from 30-9-2018 to 31-10-2018 taking note of floods. Filing the petition the assessee contended that the extension may be granted to at least 31-12-2018. Court held that general direction for extending due date for filing returns   would be contrary to scheme of Act. Specific grievances of assessees in individual cases could be dealt with by CBDT on receipt of the application and appropriate orders shall be passed thereon in accordance with law after hearing the assessees, within two months from the date of receipt of the applications from the assessees. Taking note of the fact that the assessees who file applications pursuant to this judgment, will likely be residents in Kerala State, the CBDT may consider holding a camp sitting in Kerala for the purposes of considering the aforesaid applications of the assessees, in the peculiar factual circumstances that obtain in these Writ Petitions.  ( AY.2018 19 )