1944 (9) TMI 16

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.... render such person liable to income-tax, the Income-tax Officer may serve a notice upon him requiring him to furnish within such period, not being less than thirty days, as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner setting forth (along with such other particulars as may be provided for in the notice) his total income and total world income during the previous year." The important words to note are "within such period, not being less than thirty days." In fact what happened was this: A notice which is dated July 22, 1942, was served on August 24, 1942, and is in these terms: "In pursuance of the provisions of Section 22(2) of the Indian Income-tax Act, 1922, you are hereby re....

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....he present case as we have already pointed out the assessee was asked to furnish the return within 30 days. Such a requirement did not amount to giving him 30 clear days for the purpose. We therefore think that the notice in this case is illegal. The fact that the assessee submitted a return later or that it was accepted for the purpose of making the assessment does not, in our opinion, cure the defect that initially lay in the notice." I agree with that statement in the judgment of the Tribunal. Computation of periods of time has given rise to a great many cases, both in this country and in England. Time can be infinitely divided. There is no fraction of a second which is so short in duration that it cannot be divided into something sma....