WEALTH TAX OFFICER, RAJKOT vs K.K. PATEL SPECIFIC FAMILY TRUST — SLP(C) No. 24058 - 24099/2004

Summary On 13 January 2006, the Supreme Court dismissed the Wealth Tax Officer's special leave petitions challenging the Gujarat High Court's order that had declined to condone a 427-day delay in filing a review petition. The Court found no infirmity in the High Court's refusal but permitted the Revenue to pursue alternative remedies available in law, including an application for rectification before the Tribunal. This case analysis is maintained by casestatus.in based on publicly available court records.