1987 (3) TMI 81

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....questions raised at the instance of the Revenue, we may dispose of a preliminary objection raised by learned counsel for the assessee. Sri B. N. Bhatnagar, learned counsel for the assessee, submitted that in view of the fact that notice of refusal by the Tribunal under section 256(1) of the Income-tax Act was served on the Commissioner of Income-tax on June 25, 1986, the application filed by it on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t to the gross tax assessable, the word " month " occurring in section 271(1)(a) must be taken to mean a period of 30 days. The contextual setting of section 27l(1) is entirely distinct and different from section 256(2). There is nothing in the context of section 256(2) to warrant the meaning assigned to the word " month " in the aforesaid decision to an application filed under section 256(2) of t....