1998 (12) TMI 73 - HC - Income Tax

Summary

The High Court of Kerala dismissed the original petition filed by an assessee under the Income-tax Act, 1961, to quash an order of the Income-tax Appellate Tribunal. The Tribunal found that the petitioner failed to register a miscellaneous petition in 1992 and did not obtain leave to raise additional grounds before the appeal was heard in 1998. As a result, the original petition was dismissed.