Case Law Analysis
|Income Tax Appellate Tribunal
Section 148 IT Act | Limitation Challenge Must Be Raised Before First Appellate Authority, Not ITAT : ITAT Amritsar
ITAT Amritsar rules that assessees cannot raise limitation objections under Section 148 for the first time before the tribunal, as such challenges must be adjudicated earlier. The tribunal imposed costs for procedural non-compliance, emphasizing strict adherence to appellate hierarchy in tax litigation.