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TMI Blog2014 (8) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... of maintainability of the appeal can be decided at the time of hearing of the appeal - Held that:- Tribunal itself is not sure of the maintainability of the appeal. In such an event, I do not know how the petition for stay alone could be numbered and stay granted on condition that the petitioner deposits 25 lakhs. In the event of the Tribunal, ultimately, holding that the appeal is not maintainab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Counsel for the petitioner and Mr. S. Manoharan Sundaram, learned Additional Government Pleader for the respondents. 3. The petitioner filed an appeal before the Appellate Deputy Commissioner CT III, as against the order of the Assistant Commissioner, Nungambakkam Assessment Circle. Insofar as certain aspects are concerned, the petitioner filed an appeal to the highest authority, namely, the 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, I do not know how the petition for stay alone could be numbered and stay granted on condition that the petitioner deposits ₹ 25 lakhs. In the event of the Tribunal, ultimately, holding that the appeal is not maintainable, the conditional order passed will also fail for want of jurisdiction. 6. Apart from the above, it is seen that the main grievance of the petitioner is 'F' forms ..... X X X X Extracts X X X X X X X X Extracts X X X X
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