TMI Blog2013 (4) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication, the authorities should deal with the prima facie merit of the case and in case the chances of success are more the interim protection be accorded accordingly. In the present case the tribunal has not dealt with the case on merits at all in granting interim protection and the same has been granted simply for the reason that the Presiding Officers are not available. Thus the revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order is exempted as the photocopy of the same has been filed. For the month of December 2011 for the assessment year 2011-12 order of provisional assessment was passed. In appeal the assessee revisionist was granted part stay to the extent of 50% subject to deposit of half the disputed amount and furnishing security for the remaining half. The tribunal has increased the stay order to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances of success are more the interim protection be accorded accordingly. In the present case the tribunal has not dealt with the case on merits at all in granting interim protection and the same has been granted simply for the reason that the Presiding Officers are not available. In view of the aforesaid facts and circumstances, I am of the view that the revision only involves application of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hever is earlier no coercive measure shall be taken to recover the disputed amount of tax pursuant to the assessment order dated 15 th December, 2012 served on 15.2.2013 provided assessee furnishes security other than cash and bank guarantee in respect of the entire amount within a period of two weeks from today. The assessing authority is also to finalize the annual return as submitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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