https://www.taxtmi.com/caselaws?id=6242 A court may decline to answer a referred limitation question on merits where the decisive contention was not raised or examined before the Tribunal or the High Court. Here, the challenge concerned whether reassessment proceedings initiated under section 34(1)(a) after an appellate direction were barred by the period in section 34(3), but that objection had not been argued below. The Court therefore gave no substantive ruling on the limitation issue and rejected the appeal, leaving the departmental action undisturbed. en-us Mon, 18 Jan 1971 00:00:00 +0530 Wed, 03 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6242 A court may decline to answer a referred limitation question on merits where the decisive contention was not raised or examined before the Tribunal or the High Court. Here, the challenge concerned whether reassessment proceedings initiated under section 34(1)(a) after an appellate direction were barred by the period in section 34(3), but that objection had not been argued below. The Court therefore gave no substantive ruling on the limitation issue and rejected the appeal, leaving the departmental action undisturbed. Case-Laws Income Tax Mon, 18 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6242