2008 (9) TMI 202

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..... 005 OR w.e.f. 18-4-2006 when the provisions of Finance Act was specifically amended - prima facie, there is merit in the contention of the applicant that no suppression can be alleged against them – stay granted - ST/525/2008 - ST/367/2008-(PB) - Dated:- 11-9-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri Rupender Singh, Advocate, for the Appellant. Shri L.B. .....

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..... x with effect from 1-1-2005. The contention is that prior to this decision there were divergent views. In some cases, it was held that the tax liability of recipient is with effect from 18-4-2006 when the provisions of Finance Act was specifically amended. In these circumstances, prima facie, we find merit in the contention of the applicant that no suppression can be alleged against the applicant. .....

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