https://www.taxtmi.com/caselaws?id=26672 Where the advance tax due date fell on a Sunday, local cheques tendered on the next working day, received by the assessing officer, honoured by the bank and credited to the Government account were not treated as belated payment. On that basis, interest under section 214 could not be denied, and the Commissioner had no basis to invoke revision under section 263 merely to disturb the allowance of interest. The Tribunal's cancellation of the revision order was therefore upheld, with the issue decided in favour of the assessee and against the Revenue. en-us Tue, 28 Aug 1984 00:00:00 +0530 Sat, 06 Feb 2010 16:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26672 Where the advance tax due date fell on a Sunday, local cheques tendered on the next working day, received by the assessing officer, honoured by the bank and credited to the Government account were not treated as belated payment. On that basis, interest under section 214 could not be denied, and the Commissioner had no basis to invoke revision under section 263 merely to disturb the allowance of interest. The Tribunal's cancellation of the revision order was therefore upheld, with the issue decided in favour of the assessee and against the Revenue. Case-Laws Income Tax Tue, 28 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26672