https://www.taxtmi.com/caselaws?id=49239 A technical objection did not prevent the assessee from raising the taxability of the disputed receipt, because the leave petition and appeal as a whole sufficiently covered the item. However, the Court found the record unclear on the facts bearing on that receipt, and the High Court had not dealt with it separately. In those circumstances, taxability could not safely be determined on the existing material, and remand was the proper course. The reference was therefore sent back for fresh disposal in accordance with law, with the decision set aside for the relevant assessment year only. en-us Fri, 10 Dec 1965 00:00:00 +0530 Mon, 18 Aug 2014 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49239 A technical objection did not prevent the assessee from raising the taxability of the disputed receipt, because the leave petition and appeal as a whole sufficiently covered the item. However, the Court found the record unclear on the facts bearing on that receipt, and the High Court had not dealt with it separately. In those circumstances, taxability could not safely be determined on the existing material, and remand was the proper course. The reference was therefore sent back for fresh disposal in accordance with law, with the decision set aside for the relevant assessment year only. Case-Laws Income Tax Fri, 10 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49239