https://www.taxtmi.com/caselaws?id=7109 A party cannot raise fresh objections at the stage of giving effect to a reference decision when those objections could and should have been taken before the Tribunal or in the reference proceedings. The challenge to the reassessment notices and the alteration of status was rejected because the petitioner had failed to pursue the available remedies at the proper earlier stage. The later proceedings under section 66(5) were not treated as an opportunity to introduce new disputes that were open earlier. en-us Mon, 06 Mar 1967 00:00:00 +0530 Tue, 10 Feb 2009 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7109 A party cannot raise fresh objections at the stage of giving effect to a reference decision when those objections could and should have been taken before the Tribunal or in the reference proceedings. The challenge to the reassessment notices and the alteration of status was rejected because the petitioner had failed to pursue the available remedies at the proper earlier stage. The later proceedings under section 66(5) were not treated as an opportunity to introduce new disputes that were open earlier. Case-Laws Income Tax Mon, 06 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7109