1944 (9) TMI 16

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..... 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 required to prepare a true and correct statement of total income and your total .....

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..... ish 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 smaller. In my judgment expressions within thirty days and not less than thir .....

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..... act within a stated number of days he necessarily cannot get that number of days as clear days. In other words according to the terms of the notice, the assessee does not get thirty clear days' period, before his obligation to send the return arises. I therefore agree that the notice is not in accordance with Section 22(2). It was urged that what was intended to be conveyed by the notice is the same as what was prescribed by the section. We are not concerned with what was intended to be conveyed. The question is, by the words used by the authorities have they carried out their obligation to give to the assessee a period not less than thirty days to furnish his return? The answer is in the negative because the notice calls upon .....

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