https://www.taxtmi.com/caselaws?id=17519 The High Court modified the questions to focus on the correctness of quashing the reassessment proceedings under section 147(a) read with section 148 of the Income-tax Act and determining if the transactions in land attracted capital gains within the meaning of section 2(47) of the Act. The Court emphasized that questions referred for consideration must align with the issues argued before the Tribunal to ensure clarity and relevance in legal proceedings. en-us Thu, 07 Nov 1996 00:00:00 +0530 Wed, 23 Sep 2009 10:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17519 The High Court modified the questions to focus on the correctness of quashing the reassessment proceedings under section 147(a) read with section 148 of the Income-tax Act and determining if the transactions in land attracted capital gains within the meaning of section 2(47) of the Act. The Court emphasized that questions referred for consideration must align with the issues argued before the Tribunal to ensure clarity and relevance in legal proceedings. Case-Laws Income Tax Thu, 07 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17519