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1965 (11) TMI 36 - SC - Income TaxWas the post office the agent of the assessee to receive the cheques representing the sale proceeds on its behalf, and did the assessee consequently receive the sale proceeds through its agent in British India? Whether the revenue authorities could raise this contention for the first time at the hearing of the reference before the High Court, though this contention was not raised by it before the Tribunal or at any stage of the assessment proceedings ? Held that:- We are satisfied that the post office was the agent of the assessee for the purpose of receiving the cheques representing the sale proceeds and the assessee received the sale proceeds in British India where the cheques were posted, and consequently, the profits in respect of the sales were taxable under section 4(1)(a). The High Court, therefore, rightly answered the question in the affirmative. As the assessee was not prevented from adducing any material evidence by reason of the omission of the revenue authorities to argue the new point before the Tribunal. We do not, therefore, think it necessary to express any opinion on the question whether the court should refuse to allow the revenue authorities to raise a new contention where, by reason of their omission to raise the contention before the Tribunal, the assessee had been prevented from adducing material evidence on the point. Appeal dismissed.
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