https://www.taxtmi.com/caselaws?id=16452 The court held that the 15-day filing period for Form 37-I under r. 48-R is directory, not mandatory, and delays can be condoned. The court emphasized the importance of bringing transactions within the tax net for scrutiny by the Appropriate Authority. The court set aside previous orders and directed fresh decisions to be made within three months, ensuring the legislative intent of Chapter XX-C is upheld while considering the rights and obligations of parties involved in property transfers. en-us Mon, 30 Nov 1998 00:00:00 +0530 Mon, 07 Sep 2009 18:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16452 The court held that the 15-day filing period for Form 37-I under r. 48-R is directory, not mandatory, and delays can be condoned. The court emphasized the importance of bringing transactions within the tax net for scrutiny by the Appropriate Authority. The court set aside previous orders and directed fresh decisions to be made within three months, ensuring the legislative intent of Chapter XX-C is upheld while considering the rights and obligations of parties involved in property transfers. Case-Laws Income Tax Mon, 30 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16452