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2013 (10) TMI 71 - DELHI HIGH COURTRaising of new grounds belatedly i.e. raising of stale issues Held that:- Assessee never challenged the computation made under Section 115JA or challenged or questioned the assessment order on the ground that adjustments had not been made, as required and mandated by law - This issue/question was not raised before the tribunal as the petitioner, who appears, did not want to raise the said contention and issue - Allowing the appellant to now question the computation will be allowing a person to raise stale issue and to question a decision which was accepted Appellant-assessee should not be permitted and allowed to raise this ground belatedly at this stage Decided against the Assessee.
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