https://www.taxtmi.com/caselaws?id=64446 The Tribunal held that the appellant missed the opportunity to challenge the original assessment under section 144 and could not subsequently raise the invalidity of the notice issued under section 148 of the Income-tax Act, 1961. The Tribunal emphasized that the appellant failed to raise the issue of illegality at the appropriate time and rejected the attempt to introduce new arguments through a miscellaneous petition. The Tribunal advised the appellant's counsel to provide annexures promptly for the statement of the case to be sent to the High Court. Ultimately, the miscellaneous petition was rejected, concluding the matter. en-us Wed, 16 Aug 1989 00:00:00 +0530 Mon, 07 Feb 2011 18:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64446 The Tribunal held that the appellant missed the opportunity to challenge the original assessment under section 144 and could not subsequently raise the invalidity of the notice issued under section 148 of the Income-tax Act, 1961. The Tribunal emphasized that the appellant failed to raise the issue of illegality at the appropriate time and rejected the attempt to introduce new arguments through a miscellaneous petition. The Tribunal advised the appellant's counsel to provide annexures promptly for the statement of the case to be sent to the High Court. Ultimately, the miscellaneous petition was rejected, concluding the matter. Case-Laws Income Tax Wed, 16 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64446