https://www.taxtmi.com/caselaws?id=35472 A challenge to a block assessment under section 158BC based on alleged defects in the search authorisation and panchanama could not be entertained for the first time in appeal. Because the objection was not raised before the Tribunal and no supporting material was placed on record, the Court refused to examine the framed substantial question of law. The ruling underscores that a contention not urged or considered at the tribunal stage cannot be introduced later without an evidentiary foundation. en-us Mon, 22 Jun 2009 00:00:00 +0530 Tue, 09 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35472 A challenge to a block assessment under section 158BC based on alleged defects in the search authorisation and panchanama could not be entertained for the first time in appeal. Because the objection was not raised before the Tribunal and no supporting material was placed on record, the Court refused to examine the framed substantial question of law. The ruling underscores that a contention not urged or considered at the tribunal stage cannot be introduced later without an evidentiary foundation. Case-Laws Income Tax Mon, 22 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35472