https://www.taxtmi.com/caselaws?id=49273 A new ground challenging reassessment in the status of an individual could be refused where it was not raised before the lower income-tax authorities or in the Tribunal appeal, and its determination would require fresh factual inquiry. Section 25A of the Indian Income-tax Act, 1922 did not compel assessment as a Hindu undivided family unless that factual status was established in the reassessment proceedings. Because the assessee had returned the income as individual income under the reassessment notice and the proposed objection depended on unproven assumptions, the Tribunal properly declined leave to raise it. en-us Fri, 14 Jan 1966 00:00:00 +0530 Sun, 17 Aug 2014 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49273 A new ground challenging reassessment in the status of an individual could be refused where it was not raised before the lower income-tax authorities or in the Tribunal appeal, and its determination would require fresh factual inquiry. Section 25A of the Indian Income-tax Act, 1922 did not compel assessment as a Hindu undivided family unless that factual status was established in the reassessment proceedings. Because the assessee had returned the income as individual income under the reassessment notice and the proposed objection depended on unproven assumptions, the Tribunal properly declined leave to raise it. Case-Laws Income Tax Fri, 14 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49273