https://www.taxtmi.com/caselaws?id=347008 Delay of 1103 days in moving for setting aside abatement and substituting the deceased respondent's legal representatives was condoned because there was no deliberate or mala fide conduct and refusal would have defeated substantial justice. The HC applied Order XXII Rule 4 CPC to income-tax proceedings, holding that procedural lapses should not prevent adjudication on merits. Abatement was therefore set aside, substitution was permitted, and the review proceedings were allowed to continue subject to costs and compliance with amendment directions. en-us Thu, 10 Aug 2017 00:00:00 +0530 Sat, 26 Aug 2017 09:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347008 Delay of 1103 days in moving for setting aside abatement and substituting the deceased respondent's legal representatives was condoned because there was no deliberate or mala fide conduct and refusal would have defeated substantial justice. The HC applied Order XXII Rule 4 CPC to income-tax proceedings, holding that procedural lapses should not prevent adjudication on merits. Abatement was therefore set aside, substitution was permitted, and the review proceedings were allowed to continue subject to costs and compliance with amendment directions. Case-Laws Income Tax Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347008