https://www.taxtmi.com/caselaws?id=249015 The appeal challenging the Income Tax Appellate Tribunal's order was dismissed as it did not raise a substantial question of law. The court emphasized the importance of presenting arguments before the Tribunal and highlighted that grounds not argued cannot be considered. The absence of the Assessee during the Tribunal decision was noted, and the Revenue's claim of the receipt being casual and nonrecurring was dismissed due to lack of evidence. The court stated that the Revenue could have sought correction of any alleged mistakes in the Tribunal's order. en-us Mon, 09 Jun 2014 00:00:00 +0530 Wed, 02 Jul 2014 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249015 The appeal challenging the Income Tax Appellate Tribunal's order was dismissed as it did not raise a substantial question of law. The court emphasized the importance of presenting arguments before the Tribunal and highlighted that grounds not argued cannot be considered. The absence of the Assessee during the Tribunal decision was noted, and the Revenue's claim of the receipt being casual and nonrecurring was dismissed due to lack of evidence. The court stated that the Revenue could have sought correction of any alleged mistakes in the Tribunal's order. Case-Laws Income Tax Mon, 09 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249015