Income Tax Appellate Tribunal - Indore
Ito vs Papadiwal Medical Stores on 1 January, 1800
Equivalent citations: (1988)31TTJ(INDORE)187
JUDGMENT
ASSESSMENT--Reopening under section 146 one month after order under section 184. Ratio :
Reopening of assessment one month after order under section 184 was barred by limitation.
Held :
The application under section 146 should have reached the office of the Income Tax Officer on or before 25-3-1984. In this case admittedly the telegram was given on 26-3-1984 and it actually reached the office of the Income Tax Officer on 27-3-1984. Likewise, written application reached the office of the Income Tax Officer on 28-3-1984. The above applications were not made within one month of the date of service and were clearly out of time. The Income Tax Officer was, therefore, correct in treating the above application as out of time.
Application :
Not to current assessment years.
Income Tax Act 1961 s.144 Income Tax Act 1961 s.146 Income Tax Act 1961 s.184 Words and phrases--MONTH--In s. 146 Ratio:
In section 146, word `month', means british calender month and February to cover 28 or 29 days depending on type of year.
Held:
For computing the period of month in which application under section 146 is required to be made, one has to rely on the expression as defined in the General Clauses Act. A month according to the British calender will be equal to 30 days in some cases and more than 30 days in some other case and less than 30 days in some other cases. When the default commences on any day in the months of January, March, May, July, August, October and December, the month will be of 31 days. If the default commences on any day in April, June, September and November, the month will be 30 days and if the default commences on any day in February, the month will be 28 or 29 days depending on whether the year is an ordinary year or a leap year. Thus, as far as February is concerned, the period covered under the expression "month" will be 28 or 29 days depending upon the year whether the year is an ordinary year or a leap year.
Cash Law Analysis:
CIT v. Kadari Mills (Coimbatore) Ltd. 1977 CTR (Mad) 51 : (1977) 106 ITR 836 (Mad) followed.
Application:
Section 146 stands omitted by the Direct Tax Laws (Amendment) Act 1987 with effect from 1-4-1989.
Income Tax Act 1961 s.146