2005 (4) TMI 614

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..... )No.7020/2005 with SLP(C)No....CC 4612/2005 - -
Income Tax
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N. SANTOSH HEGDE, S.B. SINHA For the Petitioner (s)Mr. R.F. Nariman, Sr.Adv.Mr. Kavin Gulati, Adv.Mr. T. Mahipal, Adv. Ms. Rashmi .....

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..... not below the rank of Joint Commissioner. From the impugned judgment we do not find that this issue has been raised before the Tribunal. However, the leaned senior counsel points out from the grounds .....

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