1990 (11) TMI 78

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.... this petition under section 256(2) of the Incometax Act, 1961, in respect of the assessment year 1977-78, the petitioner sought to raise eight questions for being referred to this court. Vide order dated August 8, 1988, notice was limited to questions Nos. 3 and 7. The effect of this was that the court declined to direct reference on the other questions which were proposed. These questions Nos....

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....sessee an opportunity to object to the levy in section 144B proceedings, thus depriving him of the natural justice ?" As regards question No. 7, in our opinion, this question does not arise from the order of the Tribunal. It was never argued before the Tribunal that principles of natural justice have been violated and it was also not contended that the petitioner had been given no opportunity t....

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....ion 80VV of the Act. The question relating to this amount, therefore, cannot be called. We, however, feel that with regard to Rs. 33,802, it was contended by the assessee before the Tribunal that these expenses did not relate to income-tax matters and it was not covered by the provisions of section 80VV of the Act. The Tribunal has referred to this contention but has given no finding. In our op....

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....tion. It would be implied that the contention raised by the assessee has not been accepted by the Tribunal. We make it clear that merely because a ground is raised in the grounds of appeal, it may not be regarded as being covered by the aforesaid dictum of the Supreme Court. Raising a contention before the Tribunal means that the representative of the assessee or the Department actually argued tha....