https://www.taxtmi.com/caselaws?id=204421 In an appeal under section 260A, questions not raised before the Assessing Officer or the Tribunal could not be introduced for the first time as substantial questions of law. The Court treated the proposed grounds as factual in nature, especially where the assessee had not complied with notices or filed a return, and found no basis to interfere with the assessment. The best judgment assessment was upheld because it was supported by material on record and no legal infirmity was shown. en-us Wed, 13 Jul 2011 00:00:00 +0530 Fri, 14 Dec 2012 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204421 In an appeal under section 260A, questions not raised before the Assessing Officer or the Tribunal could not be introduced for the first time as substantial questions of law. The Court treated the proposed grounds as factual in nature, especially where the assessee had not complied with notices or filed a return, and found no basis to interfere with the assessment. The best judgment assessment was upheld because it was supported by material on record and no legal infirmity was shown. Case-Laws Income Tax Wed, 13 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204421