TMI Blog2013 (3) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... tribunal has not considered the prima-facie merits of the case - Held that:- The assessee has strong prima-facie case in as much as the impugned assessment has been passed without adverting to the books of accounts and pointing out any discrepancy therein. As decided I. T. C. LTD. Versus COMMISSIONER (APPEALS), CUS. & C. EX., MEERUT-I [2003 (10) TMI 70 - HIGH COURT OF JUDICATURE AT ALLAHABAD] the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the tribunal within a period of two weeks from today. - Sales/Trade Tax Revision Defective No.–101 of 2013 - - - Dated:- 8-3-2013 - Pankaj Mithal,J. Petitioner Counsel :- Rohan Gupta Respondent Counsel :- C.S.C. ORDER Certified copies of the impugned orders of the tribunal in all the three revisions have been filed. They are taken on record. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of the assessment order shall remain stayed. In further appeal to the tribunal the protection has been extended to 90% of the disputed amount of tax assessed and the assessee has been required to deposit 10% amount and to furnish security for 90% of it. Still not satisfied, the assessee has preferred this revision contending that in granting interim protection even to the extent of 90%, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case in disposing of the interim stay application of the assessee, the order of the tribunal dated 4.3.2013 can not be sustained in law and requires consideration. It is accordingly set aside and the matter is remitted to the tribunal for fresh consideration of the stay application of the assessee in accordance with law as expeditiously as possible preferably within a period of six weeks from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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