TMI Blog2015 (5) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... same order of the Tribunal. We further find that the Hon’ble High Court has already passed an order on 3 March 2015 in tax appeals numbers [2015 (3) TMI 809 - GUJARAT HIGH COURT] in respect of the appeals so filed by the revenue. Thus the order of the tribunal has already merged with the order of the Hon’ble High Court. As on date operative order is of the Hon’ble High Court and not of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble High Court has already passed an order on 3 March 2015 in tax appeals numbers 126 and 127 of 2015 in respect of the appeals so filed by the revenue. Thus the order of the tribunal has already merged with the order of the Hon ble High Court. As on date operative order is of the Hon ble High Court and not of the Tribunal, therefore the Miscellaneous Applications have become infructous a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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