2006 (10) TMI 91

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....exhibit P1 order, which is a rectification order relating to the assessment year 1997-98, in so far as it directs the petitioner to pay interest for the month of December, 1997, for the reason that it paid income-tax only on December 1, 1997. Normally, the petitioner should have paid the income-tax on November 30, 1997. The contention of the Revenue is that since the tax was paid on December 1, 19....

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....s that it should be considered to have been done within that period, if it is done on the next day on which the court or office is open. For section 10 to apply, all that is required is that there should be a period prescribed and that period should expire on a holiday (H. H. Raja Harinder Singh v. S. Karnail Singh, AIR 1957 SC 271). Section 140A does not provide for a period for payment of true (....

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....hibit P3. According to him, the revisional authority fell in error in rejecting the contentions of the petitioner that the provisions of the General Clauses Act will apply to the facts of the case. He submits that, there was a time-limit for filing returns under section 139 of the Income-tax Act. The said time-limit was to expire on November 30, 1997. Before filing the return the balance tax has t....