https://www.taxtmi.com/caselaws?id=6759 An appellate tribunal may decide an appeal on a ground not raised in the memorandum of appeal or before the lower authorities if the affected party has had sufficient opportunity to be heard on that ground. Rule 12 of the Income-tax Appellate Tribunal Rules permits the Tribunal to go beyond the stated grounds, subject to that safeguard. Here, the assessee was heard on the defect in the registration application, and the defect was treated as fatal because the application required the signatures of all partners. The Tribunal was therefore competent to dismiss the application on that basis. en-us Mon, 18 Apr 1966 00:00:00 +0530 Mon, 02 Feb 2009 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6759 An appellate tribunal may decide an appeal on a ground not raised in the memorandum of appeal or before the lower authorities if the affected party has had sufficient opportunity to be heard on that ground. Rule 12 of the Income-tax Appellate Tribunal Rules permits the Tribunal to go beyond the stated grounds, subject to that safeguard. Here, the assessee was heard on the defect in the registration application, and the defect was treated as fatal because the application required the signatures of all partners. The Tribunal was therefore competent to dismiss the application on that basis. Case-Laws Income Tax Mon, 18 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6759