https://www.taxtmi.com/caselaws?id=273508 The High Court dismissed the appeal, as the issue of the missing auditor's report was not raised earlier in the proceedings before the C.I.T or the Tribunal. The court held that since this issue was not raised at the appropriate stages, it could be deemed as waived, leading to the conclusion that no substantial question of law was involved, resulting in the dismissal of the appeal. en-us Thu, 06 Mar 2014 00:00:00 +0530 Sat, 30 Jun 2018 07:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273508 The High Court dismissed the appeal, as the issue of the missing auditor's report was not raised earlier in the proceedings before the C.I.T or the Tribunal. The court held that since this issue was not raised at the appropriate stages, it could be deemed as waived, leading to the conclusion that no substantial question of law was involved, resulting in the dismissal of the appeal. Case-Laws Income Tax Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273508