Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1988 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1988 (4) TMI 118 - AT - Income TaxExtract: .......d not taken up this point before the Commissioner(A). Therefore, it cannot be taken up before the Tribunal. If the Commissioner had omitted to deal with it, it is open for the assessee to file a petition, so that the omission can be made good. At this stage, we cannot entertain the additional ground. 21. In the result, the appeal is partly allowed.
|