2003 (3) TMI 113

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..... ence in the case. The Appellate Authority should have addressed its mind to the prima facie merits of the appellants' case and upon being satisfied of the same determined the quantum of deposit taking into consideration the financial hardship and other such relevant factors - Matter remitted back - Decided in favour of assessee. - 2668 of 2003 - - - Dated:- 31-3-2003 - Ruma Pal and B.N. Srikris .....

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