https://www.taxtmi.com/caselaws?id=10177 The court allowed the petitions challenging the rejection of revision petitions under section 25 of the Wealth-tax Act, 1957 for being filed beyond the limitation period. The court emphasized substantial justice over technicalities, considering historical amendments to the exemption provision and common understanding of the term "house." The ruling quashed the orders, remanding the matter for the Commissioner to decide on the merits for specific assessment years, setting aside the initial rejection based on delay. en-us Fri, 16 Jul 2004 00:00:00 +0530 Fri, 10 Jul 2009 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10177 The court allowed the petitions challenging the rejection of revision petitions under section 25 of the Wealth-tax Act, 1957 for being filed beyond the limitation period. The court emphasized substantial justice over technicalities, considering historical amendments to the exemption provision and common understanding of the term "house." The ruling quashed the orders, remanding the matter for the Commissioner to decide on the merits for specific assessment years, setting aside the initial rejection based on delay. Case-Laws Income Tax Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10177