TMI Blog1984 (8) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... 1961, by the Income-tax Appellate Tribunal (Bangalore Bench): " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the order of the Commissioner of Incometax made under section 263 of the Income-tax Act, 1961 ? " The facts in extenso have been set out in tile statement of the case, out of which we may set out only those that are just relevant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated payment of the advance tax. Before the Tribunal, there was no dispute that the last date for payment of advance tax was March 15, 1970, which was a Sunday and the payment was made by the assessee by cheques on March 16, 1970, which was held to be a valid payment. There is also no dispute that the three, cheques issued by the assessee were handed over to the assessing officer oil March 16, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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