Allowing the appeal of the assessee the Court held that, Question regarding limitation can be raised for first time Before High Court. Accordingly the revision order is held to be bad in law. (AY. 2001-02 2003-04, 2005-06, 2006-07)
Skyline Builders v. CIT (2019) 412 ITR 182 /179 DTR 165/ 309 CTR 415/ 265 Taxman 38 ( Mag)(Ker.)(HC)
S. 260A : Appeal – High Court – Question regarding limitation can be raised for first time Before High Court –Revision was held to be bad in law. [S. 80IB,153A, 251, 260A, 263]