1990 (2) TMI 30

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....d the following questions : "(i) Whether the income having been taxed in the hands of the beneficiaries, it can be taxed again in the hands of the assessee-trust ? (ii) Whether under the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in dismissing the application concerning the question, to be a legal one but assuming that the same point was decided earl....

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.... "(a) Whether, under the facts and circumstances of the case, the Tribunal was justified in holding that the assessee is liable to tax when the beneficiaries had been taxed ? (b) Whether, under the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the beneficiaries have no title to this income (trust income) ? (c) Whether, under the facts....

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....an be made to the High Court on the same question. We have gone through the judgment of this court referred to above and find that the High Court had declined to answer this question and did not permit the assessee to raise the new ground which did not arise out of the order of the Tribunal as the order of the Tribunal showed that no such question was raised before the Tribunal and, as such, th....