1968 (9) TMI 44 - GUJARAT HIGH COURT

Assessee appealed to AAC against an order of assessment but not questioned the decision of IT on the point decided. AAC has not considered that point in his order - further appeal to Tribunal - assessee was not entitled to question the decision of the officer on the point in an appeal to the Tribunal against the order of the AAC - further, tribunal was not entitled to allow the assessee to agitate this question under the guise of granting leave under r. 11 of the IT (Tribunal) Rules, 1963 -