TMI Blog2009 (10) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... s addressed us at length on various issues. The matter has come before us against an order of predeposit. It is in that context that we propose to decide the controversy considering that the Tribunal at that stage has to consider the issue of prima facie case and hardship. 3. At the hearing of this petition, on behalf of the petitioners their learned counsel submits that previous to 1st Decembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id. This point was not raised before the Tribunal. However, this question being purely a question of law will required to be answered. 5. The Tribunal has dealt with the issue of hardship in paragraph 10 of its order. The Tribunal has clearly proceeded on the basis of the net profit shown in the profits and loss account for the assessment year 200607 where the income was assessed at ₹ 14, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onomy is in recession. The Courts cannot close their eyes to the fact that any additional unjust demand or burden may result in effecting production and job losers. These aspects have to be borne in mind while considering the issue of hardship. 6. The petitioner have therefore made out a prima facie case as also the issue of hardship requires reconsideration. 7. For the aforesaid reasons, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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