https://www.taxtmi.com/caselaws?id=159023 The Court held that a joint petition for multiple assessment years was maintainable as the petitioner did not abandon subsequent years' claims. Condonation of delay was granted due to no culpable negligence, ensuring substantial justice prevailed over technicalities. Refusal to condone the delay would have led to a meritorious matter's dismissal, impacting justice. Emphasizing a justice-oriented approach, the Court directed the Tribunal to refer the legal question for the Court's opinion, highlighting the importance of fair legal proceedings for the collective community's benefit. en-us Tue, 05 Dec 1995 00:00:00 +0530 Wed, 13 Nov 2013 15:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159023 The Court held that a joint petition for multiple assessment years was maintainable as the petitioner did not abandon subsequent years' claims. Condonation of delay was granted due to no culpable negligence, ensuring substantial justice prevailed over technicalities. Refusal to condone the delay would have led to a meritorious matter's dismissal, impacting justice. Emphasizing a justice-oriented approach, the Court directed the Tribunal to refer the legal question for the Court's opinion, highlighting the importance of fair legal proceedings for the collective community's benefit. Case-Laws VAT and Sales Tax Tue, 05 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159023