1998 (1) TMI 516

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ('the Act') at the instance of the assessee seeking opinion of the High Court on the following two questions of law arising out of the assessment year 1979-80: " 1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law to hold that the order of the ITO had been the subject-matter of appeal when the point in issue before the CIT had not been agita .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of assessment and directed the ITO to call for further details of expenses and look into the books of account and then apply the provisions of section 37(3A). 5. The order of the Commissioner was challenged before the Tribunal by the assessee mainly on the ground that the order of assessment had been the subject-matter of appeal before the AAC and, therefore, the Commissioner could not have exer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X