2017 (3) TMI 295

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..... nt ORDER P. C. 1. After the appeal was heard for some time and it was brought to the notice of Mr. Raichandani that the appellants are raising contentions essentially about the approach of the Tribunal in not dealing with two propositions and stated to have been canvassed. It is stated that both propositions were indeed canvassed and of law. 2. We informed Mr. Raichandani that it is wellsettle .....

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..... inion either on its maintainability or on its merits. 4. At this stage, Mr. Raichandani submits that, to enable the assessee to move such an application and for a period of two weeks the Revenue should not initiate any coercive measures. This request is opposed by the Revenue's counsel by pointing out that the impugned order is dated 20102015. Therefore, the appellants/assessee had ample time .....

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