https://www.taxtmi.com/caselaws?id=10414 The High Court ruled in favor of the assessee, holding that the procedural rule under section 7(4) of the Wealth-tax Act, 1957 applied to all pending assessments, including those for the years 1973-74 to 1975-76. The court emphasized that procedural rules are generally applicable to all pending cases and cited various precedents to support its decision. This judgment reaffirmed the principle that procedural rules should be uniformly applied to ensure fairness in taxation matters. en-us Mon, 26 Jul 2004 00:00:00 +0530 Wed, 15 Jul 2009 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10414 The High Court ruled in favor of the assessee, holding that the procedural rule under section 7(4) of the Wealth-tax Act, 1957 applied to all pending assessments, including those for the years 1973-74 to 1975-76. The court emphasized that procedural rules are generally applicable to all pending cases and cited various precedents to support its decision. This judgment reaffirmed the principle that procedural rules should be uniformly applied to ensure fairness in taxation matters. Case-Laws Wealth-tax Mon, 26 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10414