Scope of Sec.212 - regarding.

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..... e for sending an estimate to the ITO u/s.212(1) of the Act expired on a public holiday on which the ITO was also closed. The assessee had filed his estimate on the immediately succeeding working day. The question is whether such an estimate is valid in law. 3. The Board have been advised that the validity of this estimate would turn on the point as to whether the provisions of sec.10 of the gener .....

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..... hich the last instalment of advance tax is due. 5. In view of the foregoing discussion it would be seen that when the last date for sending an estimate/statement expired on a holiday the estimate/statement sent on the next day on which the Income tax office opens, would be valid. 6. The validity of the performance of any other acts due to be done on any specified date or within any prescribed pe .....

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