2014 (4) TMI 1098

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..... y, have no hesitation in, acceding to the assessee’s prayer, recalling the assessee’s appeal, since disposed of per the impugned order, for being heard afresh and decided in respect of the assessee’s ground no. 1, which raises an issue separate and distinct from Ground # 2 adjudicated by the tribunal. - MA No. 429/Mum/2013 - - - Dated:- 4-4-2014 - SHRI I. P. BANSAL, JM AND SHRI SANJAY ARORA, A .....

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..... he material on record. The log books as maintained by both the Members, who are the same as constituting the Bench which heard the appeal, was, upon this, called for in the court room and consulted qua the hearing of the appeal on 26.08.2013. The same revealed that the said ground no. 1, concerning invocation and application of section 50C, was pressed by the ld. AR during hearing, raising argumen .....

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