2010 (9) TMI 307

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rs passed by the Tribunal have not been challenged – Held that: - revenue can be permitted to take a position different from its earlier stand provided it is able to demonstrated - no such attempt was made before the Tribunal – Appeal is dismissed
D.K. Jain and H.L. Dattu, JJ. REPRESENTED BY : S/Shri R.P. Bhatt, Sr. Advocate, Ms. Kiran Bhardwaj, Rupesh Kumar, Mrs. Anil Katiyar and V.K. Verma, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

.....  At this juncture, Mr. R.P. Bhatt, learned senior counsel appearing for the Revenue submits that since a similar question of law is likely to arise in a large number of cases, Revenue's view point on the issue may not be foreclosed merely because some of the orders passed by the Tribunal have not been challenged. Although, being a tax matter, the doctrine of promissory estoppel as such may n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X