https://www.taxtmi.com/caselaws?id=217768 The court affirmed the Tribunal's decision, holding that the time limits prescribed under Rule 17 of the Income Tax Rules are directory, not mandatory. The court concluded that the assessee had complied with the requirements of Section 11(2) of the Income Tax Act by submitting Form No.10 before the completion of the assessments. As a result, the appeals were dismissed, and no costs were awarded. en-us Tue, 17 Jul 2012 00:00:00 +0530 Wed, 29 Aug 2012 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217768 The court affirmed the Tribunal's decision, holding that the time limits prescribed under Rule 17 of the Income Tax Rules are directory, not mandatory. The court concluded that the assessee had complied with the requirements of Section 11(2) of the Income Tax Act by submitting Form No.10 before the completion of the assessments. As a result, the appeals were dismissed, and no costs were awarded. Case-Laws Income Tax Tue, 17 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217768