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2014 (11) TMI 1064 - KARNATAKA HIGH COURTTDS u/s 194J - whether the payment in question does not attract section 194J as credit is given to the account of the payee by virtue of oral agreement dated 01.06.2006 without examining the existence such oral agreement and recorded a perverse finding - Held that:- we are of the view that the order passed by the Tribunal is not proper. It violates principles of natural justice. The Tribunal has a jurisdiction to decide the appeals on the ground which are not urged by both the parties. But the parties should be given an opportunity to have their say. In that view of the matter, we deem it proper to set aside the order impugned herein and remand back the matter to the Tribunal and Tribunal shall consider the appeals on the ground urged by the assessee as well as the additional ground the Tribunal found relevant to decide the appeals after recording the finding on both the grounds the appeal may be disposed of on merits in accordance with law. That would meet ends of justice.
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