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I.TAS. NOS. 7000/LB TO 7005/LB OF 1985-86, DECIDED ON 30TH NOVEMBER, 1988. versus I.TAS. NOS. 7000/LB TO 7005/LB OF 1985-86, DECIDED ON 30TH NOVEMBER, 1988.

Section 135 (1) The Income Tax Tribunal has the power to ask for any assertions regarding the issue arising in the appeal or to cause further inquiry by the ITO. Income Tax Appellate Tribunal, Department Officer is not authorized to make further inquiries in the case where no further details were sought by the Tribunal under Section 135 (1) or IT during the hearing / pending appeal. No inquiry was directed by the OO. No application was filed for permission to register for any additional evidence after the completion of the assessment; any statement obtained by the department without compliance with section 135 (1) would not be relevant. law firms from Kamber Ali Khan lawyer

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