https://www.taxtmi.com/caselaws?id=37916 The High Court declined to answer the questions raised by the assessee regarding the legality of reassessment proceedings under Section 148 of the Income-tax Act, 1961, and the genuineness of a loan of Rs. 35,000. The court held that the questions did not clearly present the actual dispute and were not appropriately raised before the Tribunal or the High Court. Consequently, the reference was disposed of without any order as to costs. en-us Tue, 29 Aug 1978 00:00:00 +0530 Thu, 01 Apr 2010 17:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37916 The High Court declined to answer the questions raised by the assessee regarding the legality of reassessment proceedings under Section 148 of the Income-tax Act, 1961, and the genuineness of a loan of Rs. 35,000. The court held that the questions did not clearly present the actual dispute and were not appropriately raised before the Tribunal or the High Court. Consequently, the reference was disposed of without any order as to costs. Case-Laws Income Tax Tue, 29 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37916