1987 (2) TMI 486

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..... ner (Judicial), both the parties filed appeals. Whereas, the appeal of the Revenue, being Appeal No. 2129 of 1979, was dismissed by the Tribunal on 27th October, 1983, the assessee's appeal, being Appeal No. 1113 of 1979, was dismissed on 14th August, 1986 by the impugned order. The assessee carried on the business of brick kiln. The books of account were rejected and the turnover shown by the ass .....

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..... e orders of the Tribunal and directed that both the appeals of the assessee as well as of the Revenue would be reheard on the same day and they would be disposed of by a common judgment to avoid any further difficulty. In this case also, both the parties agree that both the cross appeals be disposed of together by the Tribunal by a common judgment on the same day. In view of this express conse .....

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