TMI Blog2018 (12) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the tax consultant, the assessee had inadvertently offered interest income under misconception of law and that the main person looking after the affairs of new tax consultant was indisposed for about 6 to 7 months due to serious back injury. When the issues of technical and substantial justice are pitted against each other, the course of substantial justice would normally prevail. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents P.C.: 1. Heard. On the request of learned counsel for the parties, both the petitions are taken up for final disposal at this stage. 2. The petitions arise in common background. We may refer to the facts from Writ Petition No. 1685 of 2018. 3. The petitioner has challenged an order dated 28.2.2018 passed by the Principal Commissioner of Income Tax, Mumbai. By this order, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner filed a separate application before the Commissioner and tried to explain the delay in the Revision Petitions. The Commissioner rejected such applications as noted above by the impugned order. 5. Having heard the learned counsel for the parties and having perused the materials on record, we are of the opinion that the Commissioner committed an error in rejecting the applications f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of technical and substantial justice are pitted against each other, the course of substantial justice would normally prevail. In the present case, when the delay was even otherwise not inordinate and was explained in the above terms, the Commissioner should have condoned the same. In the previous round, the High Court had remanded the proceedings before the Commissioner by allowing the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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