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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Substance over form: wealth-tax returns and proceedings remain valid despite mistakes if they conform to statutory intent.</h1> No return, assessment, notice, summons or other proceeding under the Wealth-tax Act shall be invalid merely by reason of any mistake, defect or omission if such return, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of the Act.

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