https://www.taxtmi.com/caselaws?id=14506 Section 176(3A) could not be invoked for the first time in appeal to fasten tax liability on a receipt after discontinuance of business, because its application depended on foundational facts that had not been established on the record. Where the Department had not raised the point before the Assessing Officer or the Tribunal, a fresh contention of this nature was not permitted at the appellate stage. The plea under section 176(3A) was therefore not entertainable, and the impugned order required no interference. en-us Thu, 16 Nov 2000 00:00:00 +0530 Thu, 16 Jul 2009 12:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14506 Section 176(3A) could not be invoked for the first time in appeal to fasten tax liability on a receipt after discontinuance of business, because its application depended on foundational facts that had not been established on the record. Where the Department had not raised the point before the Assessing Officer or the Tribunal, a fresh contention of this nature was not permitted at the appellate stage. The plea under section 176(3A) was therefore not entertainable, and the impugned order required no interference. Case-Laws Income Tax Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14506