TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the challenge to the validity of reassessment was available in the appeal when that aspect had not been questioned before the appellate authority and was not raised in the grounds of appeal.
Analysis: The grounds of appeal disclosed a challenge only to the deletion of the addition made under section 68, while the validity of reopening or reassessment was not assailed. In that backdrop, the Court treated the reassessment issue as never having been put in controversy before the appellate authority and found no basis to entertain it in the present appeal.
Conclusion: The challenge to reassessment validity was not available for consideration and the appeal failed.
TaxTMI 
TaxTMI 
