TMI Blog2014 (11) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposed of by this common order. 3. The common substantial question of law which is framed in this appeal is as under:- Whether on the facts and in the circumstance of the case, the Tribunal was justified in holding that, 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 ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is raised by the Tribunal while passing the impugned order. 4. The learned counsel for the assessee submits the ground urged by the assessee is not at all considered. Even if the court wants to decide the appeal on the different ground the finding has to be recorded on the ground which is urged based on the orders passed by the two lower authorities. Therefore the case has to be sent back ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
