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2005 (1) TMI 46

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..... 28 or 30 days?" - the word "month" occurring in section 271(1)(a) of the Act has to be reckoned according to the British calendar according to section 3(35) of the General Clauses Act, 1897. - The view taken by the Tribunal is correct - question referred to the court is, therefore, answered in the affirmative, i.e., in favour of the assessee - - - - - Dated:- 12-1-2005 - Judge(s) : D. A. MEHTA .....

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..... p to August 31, 1980. On August 30, 1980, further extension was requested up to September 30, 1980. However, this request was rejected by a post-card dated September 4, 1980, which was served on the assessee on September 15, 1980. The return was filed on October 30, 1980. The Inspecting Assistant Commissioner (Assessment), therefore, levied penalty of Rs. 43,213 for one month vide his order dated .....

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..... udgments rendered by the High Courts of Calcutta and Madras. Heard Mr. B.B. Naik, learned standing counsel for the applicant-Revenue. Though served, there is no appearance on behalf of the respondent-assessee. For the purposes of levying penalty under section 271(1)(a) of the Act, the relevant provisions, as were applicable for the assessment year under consideration prescribing the procedure .....

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..... High Court and Calcutta High Court would squarely apply to the facts of the case. The view taken by the Tribunal is in consonance with the ratio of the judgments of the two High Courts, and it is not necessary to interfere with the decision of the Tribunal. The question referred to the court is, therefore, answered in the affirmative, i.e., in favour of the assessee and against the Revenue. The .....

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