https://www.taxtmi.com/caselaws?id=38606 A revision under section 25 of the Wealth-tax Act was held to be governed by section 29(2) of the Limitation Act, so the exclusion principle in section 12(3) applied where no express service provision existed in the Wealth-tax Act for the rectification order. As the certified copy was applied for before expiry of limitation, the time spent in obtaining it was excludable. The revision applications were therefore within time, and the order dismissing them as time-barred was unsustainable. en-us Wed, 01 Sep 1976 00:00:00 +0530 Wed, 07 Apr 2010 15:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38606 A revision under section 25 of the Wealth-tax Act was held to be governed by section 29(2) of the Limitation Act, so the exclusion principle in section 12(3) applied where no express service provision existed in the Wealth-tax Act for the rectification order. As the certified copy was applied for before expiry of limitation, the time spent in obtaining it was excludable. The revision applications were therefore within time, and the order dismissing them as time-barred was unsustainable. Case-Laws Income Tax Wed, 01 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38606