https://www.taxtmi.com/acts?id=6752 An appellant shall not urge or be heard on any ground not set forth in the memorandum of appeal except by leave of the Tribunal; the Tribunal is not confined to the grounds in the memorandum or those taken by leave and may decide on other grounds, but it shall not rest its decision on any other ground unless the affected party has had a sufficient opportunity of being heard on that ground. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Mar 2009 10:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6752 An appellant shall not urge or be heard on any ground not set forth in the memorandum of appeal except by leave of the Tribunal; the Tribunal is not confined to the grounds in the memorandum or those taken by leave and may decide on other grounds, but it shall not rest its decision on any other ground unless the affected party has had a sufficient opportunity of being heard on that ground. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6752