9911796707
TMI Blog2008 (3) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... liability u/s 71A – in view of above case, commissioner allowed the assessee appeal – impugned revenue’s appeal against decision of commissioner both on merits as well as time bar, is dismissed - ST/19/2006 - 210 OF 2008 - Dated:- 5-3-2008 - DR. S.L. PEERAN, MEMBER (JUDICIAL) Ms. Sudha Koka for the Appellant. M.A. Nyalkadkar for the Respondent. ORDER 1. This is a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant have to be given the relief they are seeking. I set aside the impugned order on all grounds and allow the appeal. This is challenged by the revenue." 2. I have heard both sides in the matter. The revenue has submitted grounds both on merits as well as on time bar. They also relied on large number of judgments with regard to the merits of the issue. The Commissioner has not dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tue of validating provisions of Finance Act, 2000. In the grounds of appeal four citations are also relied but for the purpose of disposal of the appeal, the reliance of all the case laws in the grounds will not be required to be seen. The reason being that learned counsel appearing for the respondents refers to the Order of this Bench in identical situation on same facts rendered by the same Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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