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TMI Blog2021 (1) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... ally paid during the previous year - HELD THAT:- From a perusal of the order passed by the Tribunal, it is evident that the issues which arose for consideration before the Tribunal have not been dealt with on merits and the Tribunal has dealt with the appeal on a technical issue. Therefore, in the peculiar fact situation of the case, we deem it appropriate to quash the order passed by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide order dated 11.10.2017 on the following substantial question of law: Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the disallowance under Section 40(a) (ia) of the Act ought to be restricted to the amounts remaining outstanding, on which TDS was not made during the relevant previous year and not on the amounts which were actually p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reinafter referred to as the Tribunal , for short). The Tribunal by order dated 04.12.2015 has dismissed the appeal preferred by the revenue. 3. Learned counsel for the revenue submitted that the Tribunal has not adjudicated the issue on merits and in a cryptic and cavalier manner has dismissed the appeal preferred by the revenue. 4. On the other hand, learned Senior Counsel for the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, in the peculiar fact situation of the case, we deem it appropriate to quash the order passed by the Tribunal. Therefore, the order dated 04.12.2015 passed by the Tribunal is set aside and the Tribunal is directed to adjudicate the appeal on the aforesaid three issues. Therefore, it is not necessary for us to answer the substantial questions of law framed in this appeal. 6. Needless to state ..... X X X X Extracts X X X X X X X X Extracts X X X X
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