TMI Blog2003 (5) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... This ROA application has been filed by the appellants seeking restoration of the appeal which was dismissed by the Tribunal vide order dated 24th May, 2002 under Section 35F of the Act. In the application the applicant have offered to make deposit of Rs. 50,000/- but at this stage this offer cannot be accepted as under the law. The above said order of the Tribunal can be recalled only on mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the stay order does not arise. Therefore, the ratio of law laid in that case is not attracted to the appellants case. As requested by the learned Counsel, I allow two months time to the appellants for making compliance with the Section 35F and on making the compliance, their ROA application will be considered and the appeal will be heard. To come up on 14-7-2003. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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