https://www.taxtmi.com/caselaws?id=242175 The High Court upheld the Tribunal's decision to dismiss the appeal, ruling that challenging re-assessment proceedings after a significant period without raising the issue earlier was impermissible. The Court emphasized the importance of timely objections during original assessment proceedings and affirmed the Tribunal's authority to limit the scope of issues raised in appeal, preventing the appellant from introducing new challenges after a prolonged period. The appeal was dismissed based on the lack of substantial legal questions raised and the principle that issues not raised earlier cannot be brought up in subsequent proceedings after a considerable lapse of time. en-us Fri, 03 Jan 2014 00:00:00 +0530 Thu, 09 Jan 2014 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242175 The High Court upheld the Tribunal's decision to dismiss the appeal, ruling that challenging re-assessment proceedings after a significant period without raising the issue earlier was impermissible. The Court emphasized the importance of timely objections during original assessment proceedings and affirmed the Tribunal's authority to limit the scope of issues raised in appeal, preventing the appellant from introducing new challenges after a prolonged period. The appeal was dismissed based on the lack of substantial legal questions raised and the principle that issues not raised earlier cannot be brought up in subsequent proceedings after a considerable lapse of time. Case-Laws Income Tax Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242175