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1968 (9) TMI 44 - GUJARAT HIGH COURT - Income Tax
Head Note / Extract:
Assessee appealed to AAC against an order of assessment but not questioned the decision of IT on the point decided. AAC has not considered that point in his order - further appeal to Tribunal - assessee was not entitled to question the decision of the officer on the point in an appeal to the Tribunal against the order of the AAC - further, tribunal was not entitled to allow the assessee to agitate this question under the guise of granting leave under r. 11 of the IT (Tribunal) Rules, 1963 -