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TMI Blog2017 (11) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... erred before the Tribunal and such contention was not raised before the third member and limitation issue is a mixed question of law and facts can be raised any time. - D. B. Income Tax Appeal No. 34 / 2007, D. B. Civ. Cros.OBJ. IT App. No. 1 / 2010 - - - Dated:- 7-3-2017 - K. S. Jhaveri ACJ And Pushpendra Singh Bhati, JJ. For the Appellant : Mr. Sunil Bhandari For the Respondent : Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts and in the circumstances of the case, the learned ITAT was legally justified in accepting and relying on the receipt and payment account and financial statement etc. produced by the assessee which were prepared after the search operations and as such they were nothing but selfserving documents? (c) Whether on the facts and in the circumstances of the case, the learned ITAT was legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was not raised before the CIT(A), such contention ought not to have been allowed before the third member for limitation. Therefore, the contention that the search which was made 03.01.1997, the amended provision will apply and appeal will be competent before the Tribunal, which he has not preferred and when he has approached the tribunal, the case became time barred and therefore, the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Vs. Mangilal Rameshwar Lal, reported in (2008) 214 CTR (Raj.) 696. 6. We have heard Mr. Sunil Bhandari, counsel for the appellant. 7. Taking into consideration the aforesaid two judgments of this Court as well as Gujarat High Court, we are of the considered opinion that the limitation will start from 03.01.1997 and assessment is beyond one year. In that view of the matter, the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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