2006 (3) TMI 75

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..... of law can be raised before the Tribunal. The decision does not in any way relate to the power of the AO to entertain a claim for deduction otherwise than by filing a revised return - appeal is dismissed - CIVIL APPEAL NO. 1761 OF 2006 - - - Dated:- 24-3-2006 - MRS. RUMA PAL. and DALVEER BHANDARI. ORDER Leave granted. The question raised in this appeal relates to whether the appellant .....

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..... roached this court and has submitted that the Tribunal was wrong in upholding the Assessing Officer's order. He has relied upon the decision of this court in National Thermal Power Company Ltd. v. CIT [1998] 229 ITR 383, to contend that it was open to the assessee to raise the points of law even before the Appellate Tribunal. The decision in question is that the power of the Tribunal under secti .....

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