2020 (2) TMI 687

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..... e aforesaid scheme. In such circumstances, we permit the learned counsel to withdraw this tax appeal. This tax appeal is accordingly disposed of as not pressed without expressing any opinion on the three substantial questions of law, which have been formulated in the present appeal. - R/TAX APPEAL NO. 2108 of 2009 - - - Dated:- 17-1-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. .....

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..... on was allowed for the limited purpose of carrying forward? (iii) Whether the Appellate Tribunal was right in not examining the contention of the appellants bona fide believed based on its earlier order that once the correction actions are taken, the credit can be taken even when the depreciation was claimed in the earlier years? Learned counsel for the Revenue submitted that they have a .....

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..... is tax appeal. 4. This tax appeal is accordingly disposed of as not pressed without expressing any opinion on the three substantial questions of law, which have been formulated in the present appeal. We clarify that in the event, in any reason, if the appellant is not able to seek to get the benefit of the scheme, it shall be open for him to revive this tax appeal. Direct service is permi .....

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