https://www.taxtmi.com/caselaws?id=175781 A notice requiring a return to be furnished within thirty days did not satisfy a statutory requirement of not less than thirty days, because the law demanded thirty clear days. The wording of the notice ran to the expiry of the period rather than excluding both terminal points as required, so it failed to give the assessee the full statutory time. Later action on the notice did not cure the original defect. The notice was therefore invalid for non-compliance with the statutory notice requirement under the Indian Income-tax Act, 1922. en-us Thu, 14 Sep 1944 00:00:00 +0630 Fri, 04 Dec 2015 17:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175781 A notice requiring a return to be furnished within thirty days did not satisfy a statutory requirement of not less than thirty days, because the law demanded thirty clear days. The wording of the notice ran to the expiry of the period rather than excluding both terminal points as required, so it failed to give the assessee the full statutory time. Later action on the notice did not cure the original defect. The notice was therefore invalid for non-compliance with the statutory notice requirement under the Indian Income-tax Act, 1922. Case-Laws Income Tax Thu, 14 Sep 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=175781