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1966 (1) TMI 26 - SC - Income TaxWhether the discretion of the Tribunal has been properly exercised in a given case in refusing to allow a question to be raised which has not been set forth in the memorandum of appeal, would normally not be a question of law? Held that:- Unable to accept the argument of Mr. Pathak that the new plea sought to be raised did not necessitate enquiry into facts which had not been investigated. The new plea is based on a two-fold assumption of facts--that a Hindu undivided family existed in the relevant previous year and that the income which was sought to be assessed in proceedings under section 34(1)(a) was the income of that family. The first may only be founded on evidence, and the second is contrary to the admissions made by Manji Dana. Appeal dismissed.
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