Weekends & Holidays are to be reduced while taking into account the time given for compliance: Bombay High Court
Here is an important judgement by Bombay High Court wherein it has been held that weekends can not be counted for the purpose of the period for which notice is given.
The case details is as under:
Indian Education Society Vs ACIT(E)[Bombay High Court] Date:March 12,2024
The Bombay high court in this case was dealing with a notice u/s 148A(b) which was issued on 11th March 2022(being Friday) and compliance was required by 21st March 2022 which meant there were two Saturday and Sundays in between and thus the effective time that was granted was only 6 days. On these facts the notice was quashed for giving sufficient time in accordance with principles of natural justice and passing order u/s 148A(d) in accordance with law. There are several decisions of the Calcutta high court also where the Court has held that the weekends and holidays in between have to be reduced while taking into account the time given for compliance.
The copy of the present order of Bombay High Court is as under:
