https://www.taxtmi.com/caselaws?id=36018 The court ruled in favor of the petitioner, directing the respondent to consider the application under section 146 of the Income Tax Act, 1961, and make a formal order based on its merits. The court emphasized the importance of substantial compliance with legal requirements and the duty of authorities to dispense justice, particularly when dealing with applications from untrained individuals. en-us Mon, 06 Apr 1981 00:00:00 +0530 Thu, 18 Mar 2010 18:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36018 The court ruled in favor of the petitioner, directing the respondent to consider the application under section 146 of the Income Tax Act, 1961, and make a formal order based on its merits. The court emphasized the importance of substantial compliance with legal requirements and the duty of authorities to dispense justice, particularly when dealing with applications from untrained individuals. Case-Laws Income Tax Mon, 06 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36018