If the last date to file a reply is a holiday, the date extends to the next working day

R N Fashion Vs Union of India And Ors (Calcutta High Court)

In this case reply was uploaded online by the assessee on 21^st March, 2022 and the time limit for filing the reply in terms of notice expired on 18^th March, 2022 which was a public holiday and the following two days namely, 19^th March, 2022 and 20^th March, 2022 were Saturday and Sunday. Therefore, the next working day was 21^st March, 2022. It appears that the assessing officer is not aware of the provisions of the General Clauses Act and, t

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