2008 (9) TMI 42

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..... t 90%, along with 100% interest amount, should have been considered sufficient by Commissioner (Appeals) for the purposes of Section 35F and should have disposed off the appeal on merit instead of dismissing appeal for non-compliance - impugned order is set aside and matter is remanded to Commissioner (Appeals) for decision on merit
Mrs. Archana Wadhwa, Member (Judicial) and Mr. B.S.V. Murthy, .....

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..... is almost 90%, along with 100% interest amount, should have been considered sufficient by Commissioner (Appeals) for the purposes of Section 35F and should have disposed off the appeal on merit instead of dismissing appeal for non-compliance. We, accordingly, set aside the impugned order and remand the matter to Commissioner (Appeals) for decision on merit, without insisting on any further pre-de .....

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