2015 (4) TMI 564

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..... r is dead. His son is levied with these taxes. He is not carrying on any business. Under these circumstances justice of the case would be met by depositing 50% instead of the entire amount as directed by the Tribunal. - Decided partly in favour of assessee. - CEA NO. 57 OF 2014 - - - Dated:- 21-1-2015 - N. KUMAR AND B. VEERAPPA, JJ. For The Appellant : Janardhan G., Adv. For The Resp .....

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..... the appellant preferred an appeal. 4. In the appeal, an application was filed for waiver of the pre-deposit amount. The said application came to be dismissed on the ground that the appellant has not made out a prima facie case in his favour and therefore the entire amount of tax should be deposited within eight weeks. Aggrieved by the said order, the present appeal is filed. 5. We have heard .....

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..... it cannot be ignored. The original proprietor is dead. His son is levied with these taxes. He is not carrying on any business. Under these circumstances justice of the case would be met by depositing 50% instead of the entire amount as directed by the Tribunal. Hence, we pass the following : ORDER Appeal is allowed. Impugned order is modified. Appellant is directed to deposit 50% of the dema .....

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