If last working day is holiday then authority can undertake compliance on next working day

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. According to the ass...