https://www.taxtmi.com/caselaws?id=56129 The Tribunal dismissed the revenue's appeal and allowed the assessee's cross-objection. It held that the delay up to 3rd August 1983 was satisfactorily explained, and the penalty should only be for one month, i.e., September 1983. The interpretation of "month" was aligned with the calendar month as per the General Clauses Act, 1897. en-us Thu, 03 Jan 1991 00:00:00 +0530 Wed, 01 Dec 2010 17:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56129 The Tribunal dismissed the revenue's appeal and allowed the assessee's cross-objection. It held that the delay up to 3rd August 1983 was satisfactorily explained, and the penalty should only be for one month, i.e., September 1983. The interpretation of "month" was aligned with the calendar month as per the General Clauses Act, 1897. Case-Laws Income Tax Thu, 03 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56129