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2018 (8) TMI 1726 - HC - Income TaxMaintainability of appeal under Section 260A - True and proper construction of section 254(1) - question not raised before the Tribunal nor independently opined on by the Tribunal - Tribunal justification in confirming the disallowance u/s 14A - Held that:- It is an undisputed position before us that, the aforesaid alternate contention was not urged before the Tribunal. In the above view, we pointed that in view of the decisions of this Court in CIT v/s. Tata Chemicals Pvt. Ltd. [2002 (4) TMI 42 - BOMBAY HIGH COURT] and CIT v/s. Smt. Lata Shantilal Shah [2009 (1) TMI 436 - BOMBAY HIGH COURT] an appeal under Section 260A of the Act, can only be in respect of issues which were raised before the Tribunal. Admittedly, the issue of the disallowance in excess of the total exempt income was not an issue urged before the Tribunal. Therefore, it would be not possible for us to entertain this appeal as the issue being urged before us now, is not, an issue of jurisdiction. The question of law not raised before the Tribunal would not be allowed to be urged before the High Court in appeal under Section 260A of the Act. This, of course, does not preclude this Court from entertaining an appeal on issue of jurisdiction even if the same has not been raised before the Tribunal. However, in this case, admittedly, the proposed question is not one of jurisdiction.
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