https://www.taxtmi.com/caselaws?id=180586 The SC declined to entertain I.A. No. 2 because the point sought to be raised had not been advanced before any court at any stage, and dismissed the application on that procedural ground without deciding the underlying merits. The Court further recorded that the dismissal would not prevent the applicant from pursuing other remedies available in law. I.A. No. 3 was allowed. en-us Mon, 22 Apr 2002 00:00:00 +0530 Wed, 30 Mar 2016 10:25:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180586 The SC declined to entertain I.A. No. 2 because the point sought to be raised had not been advanced before any court at any stage, and dismissed the application on that procedural ground without deciding the underlying merits. The Court further recorded that the dismissal would not prevent the applicant from pursuing other remedies available in law. I.A. No. 3 was allowed. Case-Laws Customs Mon, 22 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180586