2015 (1) TMI 1001

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..... Murthy and S K Mohanty, JJ. For the Appellant : Mr L S Karthikeyan, Adv. For the Respondent : Mr Ganesh Haavanur, Addl. Commissioner (AR) JUDGEMENT Per: B S V Murthy: The appellant in appeal No.ST/20873/2014 is seeking condonation of delay of 377 days in filing the appeal. It was submitted that this is supplementary appeal against the common order passed and hence the appeal. Accordingly the .....

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..... f the applicant has to be considered as a separate entity. The property was inherited by the appellants and shared area also as per the Succession Act. Lease agreements have been entered into in individual names and the appellants are filing separate Income Tax returns. 4. The learned AR submits that in view of the fact that a common cheque is received and deposited in the joint account and the a .....

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