adjudicate or give a finding on a question which was not agitated or in regard to which no relief was claimed in the lower Tribunals ... Commissioner of Income-tax (Appeals) on a point which was not agitated before him, while the right to appeal to the Tribunal is granted
Section 11-BB of the Act is left open to be agitated at an appropriate stage.
19. In the result and for the foregoing reasons
perceived shock and dismay and spontaneously generated persistent and percurrent protests, rallies, agitations ending, at times, with unpardonable violence denounced with abomination and righteous indignation
political parties or huge numbers of person arrested in connection
with agitations, are involved, and the question may arise as to the procedure
sometimes in the other areas of the State, which led to public agitations and disruption of normal life in the State. The leaders
canvassed. However, the questions of title to the attached property could be agitated by way of a separate suit that may be filed ... would be better served if the appellant is given an opportunity to agitate the questions relating
account books stating that they were lost in the separate Telangana agitation. Hence, the Income-tax Officer estimated the net income from Boarding and lodging ... allowance for the possible dislocation in the business due to the Telangana agitation, the Income-tax Officer estimated the income
direct straightaway condonation of delay instead of leaving that issue to be agitated over again. The CRP is dismissed subject to the above observation
allowed, it amounts to permitting a time barred claim to be agitated by the plaintiffs. In this context, I cannot but disapprove the observation made
objection before the arbitrator, it is not open to the appellant to agitate that issue at this stage. In view of this, the decision cited
