2017 (2) TMI 565

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..... gly, the first respondent/the Joint Commissioner (CT) Appeals, is directed to dispose of the two appeals, pending consideration before him - Pending disposal of the appeals, it is directed that the impugned demand notice shall not be enforced against the petitioner - petition allowed - decided in favor of petitioner. - W.P.No.2429 of 2017 and W.M.P.Nos.2403 to 2404 of 2017 - - - Dated:- 1-2-2017 .....

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..... fifteen Only). The demand pertains to assessment year 2014-2015. 3. The basis of demand are two orders, that is, order dated 28-09-2016, which is the original order of assessment and order, dated 05-12-2016, which has been passed in exercise of revisionary powers. 4. Concededly, qua the aforementioned orders, separate appeals have been preferred by the petitioner, which are pending consider .....

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..... gard to the facts and circumstances of the case and the submissions advanced before me on behalf of the parties, I am inclined to agree with the learned counsel for the petitioner. Accordingly, the first respondent/the Joint Commissioner (CT) Appeals, is directed to dispose of the two appeals, pending consideration before him. Pending disposal of the appeals, it is directed that the impugned dema .....

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