2011 (3) TMI 506

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..... under Section 35H of the Act earlier - It falls squarely within 35L of the Act to be determined by the Apex Court - Hence, the appeal is rejected reserving liberty to the revenue to prefer a statutory appeal under Section 35L of the Act. - 134 of 2007 - - - Dated:- 7-3-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri N.R. Bhaskar, Advocate, for the Appellant. Shri T. Rajeshw .....

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