https://www.taxtmi.com/caselaws?id=15176 The High Court held that the Tribunal erred in questioning the Commissioner's jurisdiction to set aside an order under section 25(2) of the Wealth-tax Act. The Court emphasized that notices under section 25 are not jurisdictional but provide an opportunity for the assessee to respond. Ruling in favor of the Commissioner, the Court directed the Tribunal to reconsider the assessee's appeal, highlighting the importance of timing and impact of such notices in assessment revisions. The judgment clarified legal nuances and upheld procedural fairness in applying tax laws. en-us Fri, 01 Oct 1999 00:00:00 +0530 Mon, 03 Aug 2009 15:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15176 The High Court held that the Tribunal erred in questioning the Commissioner's jurisdiction to set aside an order under section 25(2) of the Wealth-tax Act. The Court emphasized that notices under section 25 are not jurisdictional but provide an opportunity for the assessee to respond. Ruling in favor of the Commissioner, the Court directed the Tribunal to reconsider the assessee's appeal, highlighting the importance of timing and impact of such notices in assessment revisions. The judgment clarified legal nuances and upheld procedural fairness in applying tax laws. Case-Laws Wealth-tax Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15176