https://www.taxtmi.com/caselaws?id=39170 The High Court ruled in favor of the assessee, interpreting the word "month" in section 271(1)(a) of the Income-tax Act as a calendar month per the General Clauses Act. As the return was filed within a calendar month from the due date, no penalty was imposed. The court rejected the view that "month" should be a period of 30 days, emphasizing the application of the General Clauses Act definition unless explicitly excluded by the statute's context. The assessee was awarded costs, including counsel's fee of Rs. 500. en-us Tue, 24 Aug 1976 00:00:00 +0530 Tue, 13 Apr 2010 13:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39170 The High Court ruled in favor of the assessee, interpreting the word "month" in section 271(1)(a) of the Income-tax Act as a calendar month per the General Clauses Act. As the return was filed within a calendar month from the due date, no penalty was imposed. The court rejected the view that "month" should be a period of 30 days, emphasizing the application of the General Clauses Act definition unless explicitly excluded by the statute's context. The assessee was awarded costs, including counsel's fee of Rs. 500. Case-Laws Income Tax Tue, 24 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39170