TMI Blog1991 (3) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... correct in law in directing that the interest of Rs. 71,434 on the additional demand of sales tax may be allowed to the assessee by ignoring the material fact that there was no demand in respect of this interest from the Sales Tax Department and it had not been claimed as a deduction in the return of income on the basis of which the assessment had been made?" The said question was sought to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law can arise, but if a contention is neither raised nor dealt with, then a question of law cannot arise. The Tribunal having held that the contention had neither been raised nor dealt with by it, it was incumbent upon the petitioner to satisfy this court that a contention had been raised. In the absence of such an averment, it has to be accepted that the petitioner did not raise the contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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