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2023 (10) TMI 666 - HC - Income TaxEmployees’ contribution concerning provident fund and towards insurance fell due on a National Holiday - HELD THAT:- According to us, the submission advanced by Appellant cannot be accepted. Since the due date fell on a date which was a National Holiday, the deposit could have been made by the respondent/assessee only on the date which followed the National Holiday. Revenue as noticed on 12.01.2023, is right that Section 10 of the General Clauses Act would help the respondent/assessee to tide over the objections raised on behalf of the appellant/revenue. Decided in favour of assessee.
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