https://www.taxtmi.com/caselaws?id=5662 The Supreme Court dismissed the appeals concerning the Tribunal's refusal to state questions of law suggested by the assessee. The case involved a dispute over the Tribunal's competence to entertain and decide on a preliminary point raised by the Revenue, leading to the setting aside of the assessment and remanding for a fresh assessment by the Income-tax Officer. The Court declined to address the Tribunal's powers in enhancing assessable income, emphasizing that the assessee could challenge the new assessment separately. The appeals were dismissed with observations, and no costs were awarded. en-us Tue, 04 Apr 1995 00:00:00 +0530 Thu, 27 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5662 The Supreme Court dismissed the appeals concerning the Tribunal's refusal to state questions of law suggested by the assessee. The case involved a dispute over the Tribunal's competence to entertain and decide on a preliminary point raised by the Revenue, leading to the setting aside of the assessment and remanding for a fresh assessment by the Income-tax Officer. The Court declined to address the Tribunal's powers in enhancing assessable income, emphasizing that the assessee could challenge the new assessment separately. The appeals were dismissed with observations, and no costs were awarded. Case-Laws Income Tax Tue, 04 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5662