2010 (2) TMI 1045

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..... ted 7-1-08, review was done by the Commissioner for which revenue came in appeal before first appellate authority for reversal of the order passed by adjudication in granting relief to the appellant. The appellant was under belief that there were provisional assessment scheme and final adjudication was completed on 7-1-08. Reverse was the view of the revenue for which review order was passed to se .....

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..... hree different years i.e. 2005-06, 2006-07 and 2007-08. Such a stand has caused genuine hardship to the assessee. The deductions which were admissible in terms of the appellate order for the years 2006-07 and 2007-08 shall not convert the admissibility into inadmissibility in the year 2005-06 on the ground of no provisional assessment. Therefore, there should not be direction for pre-deposit and r .....

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..... roach had been made by the authorities to shake public confidence. If we entertain such a practice, public mischief shall be caused. We do not propose to entertain such mischief asking the appellant to suffer undue hardship. Therefore, we waive requirement of pre-deposit for hearing of the appeal and recovery of demand shall be stayed till disposal thereof. We pass this order mind fully keeping in .....

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