(Appeals from the judgment and order, dated January 9, 1980, of the Gujarat High Court in I.T.R. No.269 of 1978).

Income-tax---

----Appeal to Supreme Court---Supreme Court finding that plea regarding theory of device not raised in order passed by Tribunal or in judgment of High Court---Supreme Court cannot examine such plea---Appeal filed by Department dismissed.

The Supreme Court dismissed the appeal filed by the Department against the judgment of the High Court, holding that it was not possible to examine the theory of device since there was no discussion about the plea of device in the order passed by the Tribunal in the appeal filed by the assessee and even in the judgment of the High Court, and hence this aspect was not dealt with.

K.T. Doctor v. CIT (1980) 124 ITR 501 affirmed.

ORDER

We find that there is no discussion about the plea of device in the judgment of the Tribunal, though, it is true, that the appeals before the Tribunal were by the assessee. We also find that even in the judgment of the High Court, this aspect does not seem to have been argued or dealt with. In the circumstances, it is not possible for. us to examine the theory of device.

These appeals are dismissed accordingly. No costs.

M.B.A./1829/FCAppeals dismissed.