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M/s DD International (Inc) Karnal Versus The State of Haryana

2015 (6) TMI 267 - PUNJAB & HARYANA HIGH COURT

Validity of Tribunal's decision - Tribunal refrained from deciding the question on the basis that the ground had not been raised at all - Held that:- It was observed that the amended grounds were not on record. There was an inadvertent error. The ame .....

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d Tax Act, 2003. That was an error on the part of the department of the Tribunal itself. Even if it was not, it would make no difference. - Matter remanded back - Decided in favour of assessee. - VATAP No.176 of 2014, VATAP No.8 of 2015 (O & M) - Dat .....

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e Haryana Tax Tribunal, Chandigarh dated 24.04.2009 disposing of the appellant's appeal against the order of the revisional authority. The appeal is admitted on the following substantial questions of law:- "(i) Whether in the facts and circu .....

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he same was taken on record? (iii) Whether in the facts and circumstances of the case, the Tribunal was duty bound while disposing of the appeal to either way adjudicate the grounds raised and pressed and the amended grounds?" The Tribunal refra .....

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is pleaded, the appellant would be entitled to raise all contentions in support thereof based on the record before the Appellate Authority. Secondly, the Tribunal also refrained from deciding the question on the basis that the ground had not been ra .....

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