TMI Blog2019 (2) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... e term ‘month’ must be given the ordinary sense of the term i.e. 30 days of period and not the British calendar month as defined u/s 3(35) of the General Clauses Act and such a definition under the General Clauses Act cannot be adopted for the purposes of Section 244A of the Act inasmuch as such importation of definition would lead to anomalous situation. Section 244A(1) is analogous to provisions of Section 201(1A)(ii) read with Rule 119A of the Act and a month must be given ordinary meaning of the term by taking period of 30 days and not British calendar month as defined u/s 3(35) of the General Clauses Act. See M/S. NAVAYUGA QUAZIGUND EXPRESSWAY (P) LIMITED, VERSUS DY. COMMISSIONER OF INCOME-TAX CIRCLE 15 (1) HYDERABAD [2015 (3) TMI 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 2.5.2013 whereas the due date of remittance was 31.4.2013. Learned AO calculated the interest as per the British calendar month and calculated interest for three months, namely, from 31.3.2013 to 31.3.2013- one month, 1.4.2013 to 30.4.2013 second month and 1.5.2013 to 2.5.2013 third month. 3. This treatment of month are part thereof by the AO by taking the month as per the British calendar is disputed by the assessee before the learned CIT(A). Learned CIT(A) recorded that the assessee furnished a chart containing 12 entries without giving actual calculation showing the discrepancies in the amounts calculated by the AO and the amounts calculated by them and failed to explain as to how the assessee company had arrived at the figures p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act vide Section 3(35) had to be taken and, therefore, the orders of the authorities below are justified. 7. We have gone through the record. There is no dispute that in so far as the tax deducted at source for salary is concerned, the AO calculated the interest on late payment at ₹ 9,80,607/- whereas the assessee calculated the same at ₹ 9,48,970/-, and the difference being ₹ 31,637/-. According to the assessee, the calculation of interest for three months by the ld. AO is incorrect. For the sake of clarity, we tabulate the interest calculation by the AO and the assessee as under: Admitted Facts: Date of deduction 31.3.2013 Due date of remittance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mportation of definition would lead to anomalous situation. In the case of Navayuga Quazigund Expressway P. Ltd. (supra) , the Hyderabad Bench of this Tribunal, while respectfully following the decision of the Gujarat High Court in the case of Arvind Textile Mills, considered the definition of month in the context of Section 201(1A) of the Act and held that Section 244A(1) is analogous to provisions of Section 201(1A)(ii) read with Rule 119A of the Act and a month must be given ordinary meaning of the term by taking period of 30 days and not British calendar month as defined u/s 3(35) of the General Clauses Act. In the case of ONGC (supra), the Ahmadabad Bench of the Tribunal again considered this question in the context of Section 201(1A) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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