“Time Is to Be Calculated by the Calendar, Not the Clock”: Jharkhand HC Slams Income Tax Dept for Ignoring Timely Reply

The Jharkhand High Court has slammed the Income Tax department for ignoring a timely reply from a taxpayer, ruling that "time is to be calculated by the calendar, not the clock." The court's decision was based on the fact that the taxpayer had filed a response on the due date, and the department was wrong to reject it on the grounds that it was not received at a specific time. The ruling is a significant victory for taxpayers, reinforcing that they must be given a full and fair opportunity to comply with legal deadlines.