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2019 (1) TMI 1329 - AT - Income TaxRectification of mistake - applicability of section 194J and 195 - short of deduction - Held that:- When the payment details are furnished by the assessee vide letter dated 06.07.2012, the Department ought to have taken up the issue of applicability of section 194J and 195 of the I.T.Act before the first appellate authority or before the Tribunal. On perusal of the grounds of appeal, the Department’s only plea is provisions of section 194-I has application instead of section 194C of the I.T.Act, as claimed by the assessee. The Revenue does not have the case before the CIT(A) nor before the ITAT that provisions of section 194J and 195 of the I.T.Act has application. The Tribunal is expected only adjudicate the issue that are raised before it. The issue of applicability of section 194J of I.T.Act and 195 of I.T.Act was never subject matter of adjudication before the Tribunal. Since section 194J and 195 of the I.T.Act was not subject matter of adjudication before the Tribunal in the Income Tax Appeal [2015 (11) TMI 1765 - ITAT COCHIN], it cannot be stated that the order of the Tribunal dated 20.11.2015 suffers from a mistake apparent from record, warranting our interference u/s 254(2) of the I.T.Act.
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