Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1988 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1988 (12) TMI 145 - ITAT DELHI-AExtract: .......e authorities below and therefore, we are of the opinion that these pleas which are based on facts and which require proper investigation and determination, cannot be allowed to be raised for the first time before the Tribunal. We therefore, do not grant leave to the assessee to raise the aforesaid pleas. 13. In the result, the appeal is dismissed.
|