2019 (6) TMI 198
X X X X Extracts X X X X
X X X X Extracts X X X X
....hu and Mr. P.K. Shetty, for the Appellant. Mr. Pradeep S. Jetly and Mr. J. B. Mishra, for the Respondents. P.C: Heard the learned Counsel appearing for the Appellant and the learned Counsel appearing for the Respondents. 2. This appeal was admitted on 15th March, 2019 on the following substantial question of law: "Whether on the facts and in the circumstances of the case and i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....en submissions. Once the written submissions are taken on record by the Tribunal, it was the duty of the Tribunal to deal with the contentions raised in the written submissions. 5. Therefore, the question of law as framed will have to be answered in favour of the Appellant and against the Respondent. Therefore, it follows that by setting aside the impugned order, the Appeal will have to be rema....
TaxTMI