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If last working day is holiday then authority can undertake compliance on next working day
Case Law Details
- Case Name
- Priyal Kauhshal Shah Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-2018
- Courts
- All ITAT, ITAT Ahmedabad
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Priyal Kauhshal Shah Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad held that as per provisions of section 10 General Clause Act, 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.
Facts- The assessee is an individual and engaged in the business of trading in shares, securities and derivatives transactions. As per the assessee, the notice u/s. 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. Acc...
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