9911796707
TMI Blog2025 (1) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... T-RES) - - X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise; this aspect having not been properly adverted to by the learned Single Judge, indulgence in appeal is warranted. Lastly, learned counsel argues that the statutory appeal is no efficacious remedy inasmuch as the Assessee has to make pre-deposit of money. 3. Learned AGA appearing for the respondent-Revenue opposes the appeal with equal vehemence contending that in taxation matters like t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % of disputed tax along with interest accruing due thereon till the filing of writ petitions i.e., 30.08.2019, within four weeks. 5. Learned AGA is right in telling us that the legal requirement of making pre-deposit of certain monies as a sine qua non is a matter of statutory policy under which right of appeal is created i.e, Sec. 62 of 2003 Act and that such a right being a creature of law, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laid down any law in this judgment that is rendered fact-specific. Registry to return the impugned Assessment Orders after retaining photostat copies thereof in record of the cases. IN W.A. No. 3436/2019: The subject matter of this appeal is substantially similar to the one in W.A. No. 3435/2019 wherein reprieve has been accorded to the appellant-assessee. A Coordinate Bench of this Court in W. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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