TaxTMI 
TaxTMI 
1990 (6) TMI 114
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....-tax Act, 1961. A letter dated 8-9-1981 was addressed to the assessee by which the assessee was intimated that the tax deduction certificate for contract receipt was not attached. The assessee was also required to file copies of manufacturing account/trading account/profit and loss account/balance sheet if regular books of accounts were maintained by it. If regular books of accounts were not maintained by it, it was indicated in the said letter that certain statements as to amount of turnover, gross receipts, gross profits, expenses, net profit, basis on which the said amounts were computed, amounts of sundry debtors, amounts of total sundry creditors, stock in trade and closing cash balance, were not attached with the return. The said lett....
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....turn was uncalled for. It is further contended by him that the said letter did not give to the assessee an opportunity to rectify the so-called defects within a period of 15 days from the date of intimation and as such the order treating the return of income as an invalid return is vitiated. His contention is that it must be taken that the assessment was completed on the basis of the original return and there was no delay in filing thereof. It is also his contention that the partners of the firm were Shri Vishwambhar Nath and his two daughters-in-law, Smt. Suman and Smt. Saroj. Vishwambhar Nath died on 27-5-1985 and there was no working partner to look after the affairs of the firm. The show-cause notice said to have had been served on the ....
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.....), Vol. 37, p. 92]. There is, however, a volume of authority in England showing that where a certain thing has to be done within a specified period, the day on which the cause of action arose is to be excluded from computation and the day on which such action is taken is to be included. These decisions show that courts have drawn a distinction between a term created within which an act may be done and a time limited for the doing of an act. The rule is well established that where a particular time is given from a certain date within which an act is to be done, the day on that date is to be excluded (see Goldsmiths' Company v. West Metropolitan Railway Company [1904] 1 KB 1). " 4. Section 9 of General Clauses Act, 1897 (reproduced below) i....