1976 (9) TMI 18

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....tioners in this case are the heirs of late Pandit K. L. Misra. Wealth-tax assessments for the years 1962-63 to 1967-68 and 1969-70 to 1970-71 were made against the deceased. After these assessments an application for rectification was made before the Wealth-tax Officer. The rectification application was partly allowed by an order dated January 22, 1974. Thereafter, an application was filed under s....

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....th-tax Act there is no express provision for serving the order of rectification on the assessee Under section 25(1), prov., clause (c)(ii), an application for revision has got to be made within one year from the date of the order sought to be revised. Now this period of one year can start running only after the order of rectification is brought to the notice of the assessee. This may be brought ab....

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....e limitation for filing the revision had run out and the copy was received on May 29, 1975. Thus, a period of over 7 months was taken in obtaining a certified copy of the order. If this period of 7 months is added the revision would be within time. We are of the view that in view of section 29(2) of the Limitation Act, 1963, the provisions of section 12(3) which provides for exclusion of time take....