https://www.taxtmi.com/caselaws?id=56806 The appeals filed by the assessees were allowed, and the matter was remanded to the Commissioner for a fresh decision after providing a reasonable opportunity of hearing. The Tribunal found the delay in filing the appeal to be bona fide and condoned it. Despite some inaccuracies, the notices issued under section 25(2) of the Wealth-tax Act were deemed valid as they were in conformity with the intent and purpose of the provision. The Tribunal concluded that the assessees were not provided with an adequate and fair opportunity of hearing, leading to the decision to set aside the Commissioner's orders and direct a reevaluation of the matter. en-us Tue, 08 Feb 1983 00:00:00 +0530 Mon, 06 Dec 2010 17:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56806 The appeals filed by the assessees were allowed, and the matter was remanded to the Commissioner for a fresh decision after providing a reasonable opportunity of hearing. The Tribunal found the delay in filing the appeal to be bona fide and condoned it. Despite some inaccuracies, the notices issued under section 25(2) of the Wealth-tax Act were deemed valid as they were in conformity with the intent and purpose of the provision. The Tribunal concluded that the assessees were not provided with an adequate and fair opportunity of hearing, leading to the decision to set aside the Commissioner's orders and direct a reevaluation of the matter. Case-Laws Income Tax Tue, 08 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56806