2009 (11) TMI 775

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..... enue (respondent) seeks out-of-turn hearing and disposal of the appeal. After hearing both sides, we have found a valid reason for the earliest possible disposal of the appeal. Accordingly, after allowing this application, we take up the appeal for disposal. 2. This appeal is against the Commissioner s order rejecting three abatement claims. The abatement claims filed by the appellant for the pe .....

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..... cation. 3. It appears from the learned Commissioner s order that she was acting upon the verification report submitted by the Divisional Assistant Commissioner. Her order does not disclose independent application of mind. Such an order requires to be set aside at the earliest. 4. In the result, we set aside the Commissioner s order and allow this appeal by way of remand, directing the Commissi .....

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