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TMI Blog1968 (9) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the Tribunal in so far as it was neither raised before the Tribunal, nor had it the occasion to consider it - answer to the question referred to this court declined - - - - - Dated:- 13-9-1968 - Judge(s) : P. NARAYANA PILLAI., M. U. ISAAC. JUDGMENT The judgment of the court was delivered by ISAAC J.-This is a reference made by the Kerala Agricultural Income-tax Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, pending the disposal of an appeal which he had filed before the Appellate Assistant Commissioner. The Income-tax Officer rejected this application, and allowed the assessee to remit the tax in two installments. The first installment was payable on March 18, 1965, and the second installment was payable on March 20, 1965. The assessee failed to pay them; and, therefore, the Income-tax Officer by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id order of assessment falls to the ground. This point was not taken before the Appellate Assistant Commissioner; and he also did not notice it. The assessee filed a further appeal before the Appellate Tribunal, before whom also the above point was not taken. The Appellate Tribunal dismissed the appeal. The only question that arises in this reference and that was urged by the learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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