2022 (4) TMI 829

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..... st, 2019 - HELD THAT:- The assessee can raise grounds independent of that contention. But if the assessee chooses to raise ground regarding call-book regime, that contention must await the outcome of the proceedings pending before this Court in the connected cases listed today. Accordingly, the Appellate Authority ought to proceed with the appeal keeping in mind the aforementioned observation .....

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..... k. 2. It is brought to our notice that in the main proceedings the demand of tax amount against the respondent was only ₹ 1,00,75,528/- (Rupees One Crore Seventy-Five Thousand Five Hundred Twenty-Eight Only). As the adjudicated demand is less than the prescribed amount in terms of Circular No. 17/2019 (F. No. 279/Misc.142/2007-ITJ(Pt.), dated 8th August, 2019 issued by the Department of R .....

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..... to raise the ground about the correctness of the call-book regime specified in the stated circular. 5. In other words, the assessee can raise grounds independent of that contention. But if the assessee chooses to raise ground regarding call-book regime, that contention must await the outcome of the proceedings pending before this Court in the connected cases listed today. 6. Accordingly, th .....

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