2018 (3) TMI 1754

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he assessee has otherwise deposited substantial amount towards the tax payable. In such circumstances, ends of justice would be met in directing the first appellate authority to decide the appeal on merits, upon the revisionist's furnishing security in respect of balance amount other than cash and bank guarantee, within a period of four weeks from today. Appeal disposed off. - Sales/Trade .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y examined. Learned Standing Counsel, on the other hand, points out that no evidence was led by the assessee with regard to its financial hardship. In the facts and circumstances of the case, it is apparent that no consideration with regard to prima-facie case of the assessee, has been made. The assessee has otherwise deposited substantial amount towards the tax payable. In such circumst .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X