Filing deadline extension when office closed - return filed next working day treated as timely under governing clause. Where the last day for furnishing a return under direct tax laws falls on a day the office is closed, a return filed on the next day the office is open is to be treated as filed within the statutory time limit under the operation of section 10 of the General Clauses Act.
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Provisions expressly mentioned in the judgment/order text.
Filing deadline extension when office closed - return filed next working day treated as timely under governing clause.
Where the last day for furnishing a return under direct tax laws falls on a day the office is closed, a return filed on the next day the office is open is to be treated as filed within the statutory time limit under the operation of section 10 of the General Clauses Act.
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