9911796707
TMI Blog2014 (6) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... termined by the Tribunal - it was necessary that the question sought to be raised ought to have been raised before the Tribunal and then if it had not determined it, one can say that it has not been determined by the Tribunal and, therefore, the High Court should look into it - it was open to the assessee to raise the issues in its appeal before u/s 260A of the Act - the Tribunal has correctly obs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposed of appeals for the assessment years 1998-99 to 2004-05. However, the petitioner by its Misc. Application sought rectification of the order dated 22 April 2008 of the Tribunal to the extent it related to assessment years 1998-99, 1999-2000, 2001-02 and 2003-04. 2) The Tribunal in the impugned order records two issues on which rectification was sought of the order dated 22 April 2008 by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed as the same were not found relevant. Besides, in any case, it was held that appeal on similar issue had been raised before the High Court in the petitioner's appeal under Section 260A of the Act. 3) Mr. Sathe, learned Senior Counsel appearing for the petitioner states that the petitioner had raised both the issues herein above during the original proceedings leading to the order dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders under Section 260A of the Act held as follows:- The careful reading of the Section will show that the High Court can decide only that question which was raised but not determined by the Tribunal. Therefore, it was necessary that the question sought to be raised ought to have been raised before the Tribunal and then if it had not determined it, one can say that it has not been determined ..... X X X X Extracts X X X X X X X X Extracts X X X X
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