2011 (6) TMI 692

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..... law and facts are involved in these revisions, the same have been heard together and are being disposed of by a common order. Notice on behalf of the opposite-party has been accepted by the learned Chief Standing Counsel. Heard learned counsel for the revisionist as well as the learned Additional Chief Standing Counsel. The instant revisions have been filed under section 11 of the U.P. Tr .....

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..... relating to the assessment year 2010-11. Against the provisional assessment, the revisionist has preferred an appeal before the first appellate authority. The first appellate authority vide order dated May 13, 2011 had granted stay of 60 per cent of the disputed tax. Against the aforesaid stay order, second appeal was filed before the Trade Tax Tribunal, Bench I, Lucknow. The Tribunal vide .....

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..... first appeal and, as such, the revisionist cannot be said to be aggrieved. His further submission is that the Tribunal has considered the financial hardships of the revisionist. Be that as it may, this court is of the view that since the liability of tax is still to be determined and for that matter the first appeal is pending, therefore, in the interest of justice it would be expedient that .....

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