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TMI Blog2023 (3) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... hus apparently, it appears that the AO has made sufficient compliance by issuing the notice on the next working day being 1 October 2018 despite the fact that the office of the income tax was operational dated 30 September 2018 and the notice was digitally sign by the AO on 30 September 2018. To our understanding the Sunday being a holiday cannot be assumed or working day like any other day of the work. In-fact, the officers were working even on the Sunday for the reason that there was cut-off date for framing the assessment as well as for filing the income tax return. In other words, there was more workload on the Government Officers and therefore they had to work even on the holiday. But that does not mean that such holiday shall be pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenged the validity of the assessment framed under section 143(3) of the Act on the reasoning that the notice under section 143(2) of the Act being jurisdictional requirement was served beyond the stipulated time provided therein. 4. The facts in brief are that the assessee in the present case is an individual and engaged in the business of trading in shares, securities and derivatives transactions. As per the assessee, the notice under section 143(2) of the Act was digitally signed by the AO dated 30 September 2018 but the same was put into the process of service 1 October 2018. According to the assessee, the AO was duty-bound to serve the notice under section 143(2) of the Act before the stipulated time i.e. 30 September 2018 but the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate. This may be discerned from the provisions of section 10 of the General- Clauses Act, which reads as under:-- "10. Computation of time.--(1) Where, by any Central Act or regulation made after the commencement of this Act, any act or proceedings is jj directed or allowed to be done or taken in any court or office on a-I certain day or within a prescribed period, then, if the court or office is \ closed on that day or the last day of the prescribed period, the act or proceedings shall be considered as done or taken due to time if it is done or taken on the next day afterwards on which the court or office is open: Provided that nothing in this section shall apply to any act or proceeding to which the Indian Limitation Act, 1877 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment framed on such notice cannot be held as maintainable. Thus the same should be quashed. 8. On the other hand the learned DR submitted that the last working day 30 September 2018 was the holiday and therefore there was no possibility of issuing/serving the notice on holiday to the assessee. Accordingly the learned DR, the relevant clause of the General Clause Act provides that where, by any [Central Act] or Regulation made after the commencement of this Act, any act or proceeding is directed or allowed to be done or taken in any Court or office on a certain day or within a prescribed period, then, if the Court or office is closed on that day or the last day of the prescribed period, the act or proceeding shall be considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above provisions, there remains no ambiguity to the fact that if last working day happens to be a holiday then the authorities concerned have been given power to make the necessary compliance on the next working day. Thus apparently, it appears that the AO has made sufficient compliance by issuing the notice on the next working day being 1 October 2018 despite the fact that the office of the income tax was operational dated 30 September 2018 and the notice was digitally sign by the AO on 30 September 2018. To our understanding the Sunday being a holiday cannot be assumed or working day like any other day of the work. In-fact, the officers were working even on the Sunday for the reason that there was cut-off date for framing the assessment a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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