https://www.taxtmi.com/caselaws?id=193495 The court acknowledged a 10-day delay in filing appeals but considered the main subject matter due to the short delay, suggesting leniency for condonation. The Tribunal upheld the Commissioner's order without interference, noting the Revenue's common ground on notice issuance under section 17 of the Wealth-tax Act. The court highlighted the appellants' argument on section 42 but found the Tribunal had not considered it. Emphasizing the need for rectification applications before raising section 42 grounds, the court declined to entertain the appeals but allowed for rectification applications. en-us Mon, 22 Feb 2016 00:00:00 +0530 Wed, 02 Aug 2017 11:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193495 The court acknowledged a 10-day delay in filing appeals but considered the main subject matter due to the short delay, suggesting leniency for condonation. The Tribunal upheld the Commissioner's order without interference, noting the Revenue's common ground on notice issuance under section 17 of the Wealth-tax Act. The court highlighted the appellants' argument on section 42 but found the Tribunal had not considered it. Emphasizing the need for rectification applications before raising section 42 grounds, the court declined to entertain the appeals but allowed for rectification applications. Case-Laws Income Tax Mon, 22 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193495