https://www.taxtmi.com/caselaws?id=383814 Manual wealth-tax appeals could not be rejected solely for not being e-filed where no opportunity was given to cure the defect and the substantive issues had already been settled in the assessee's favour. The Tribunal treated the mechanical dismissal as contrary to fair procedure and natural justice, and held that the merits had to be examined. On the disputed properties, earlier orders in the assessee's own case, together with findings that one plot qualified for exemption and industrial land was not a chargeable asset, justified deletion of the additions to net wealth. en-us Thu, 04 Jul 2019 00:00:00 +0530 Mon, 15 Jul 2019 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383814 Manual wealth-tax appeals could not be rejected solely for not being e-filed where no opportunity was given to cure the defect and the substantive issues had already been settled in the assessee's favour. The Tribunal treated the mechanical dismissal as contrary to fair procedure and natural justice, and held that the merits had to be examined. On the disputed properties, earlier orders in the assessee's own case, together with findings that one plot qualified for exemption and industrial land was not a chargeable asset, justified deletion of the additions to net wealth. Case-Laws Wealth-tax Thu, 04 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383814