9911796707
TMI Blog2013 (7) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... hin six week and till the consideration/decision of the application afresh or the decision of the appeal whichever is earlier, the disputed amount of tax for the assessment year 2008-09 shall not be realized from the petitioner subject to deposit made or security furnished pursuant to the order of the first appellate authority - Decided in favour of Assessee. - Writ Tax No. -636 of 2013 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. In further appeal to the tribunal, pending the appeal, by the impugned order dated 17.6.2013 the interim protection has been limited to 65% of the disputed amount of tax. Aggrieved by the above order petitioner has preferred this writ petition. The submission of Sri S.D. Singh, learned counsel for the petitioner is that the tribunal is not justified in reducing the extent of the interim pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts in which the petitioner is dealing are taxable as pesticides and further that the order of the Commissioner would not come in way for assessing the taxability of the petitioner on the above products. The impugned order is an order which grants limited protection during pendency of the appeal in a casual manner without adverting to the legal position as described above. The tribunal has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, in view of the aforesaid facts and circumstances, the interim order dated 17.6.2013 passed by the tribunal in Appeal No. 853 /13, 2008-09 Prantiya is quashed with the direction that the tribunal shall consider the application of the petitioner for interim protection afresh in the light of the decisions of the High Courts referred to above uninfluenced by the decision of the Commissioner in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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