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    <title>1996 (9) TMI 153 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>The Tribunal&#039;s direction requiring a deposit of Rs. 20,000 as a condition for hearing the appeal, after granting only a partial waiver of pre-deposit, was found not to be prima facie illegal. The order was supported by the petitioner&#039;s financial position and the reasonableness of the amount fixed, and the reference to failure to cross-examine witnesses did not undermine that core basis. No material was shown to justify complete waiver of the pre-deposit. The deposit condition was therefore upheld.</description>
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      <title>1996 (9) TMI 153 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=45108</link>
      <description>The Tribunal&#039;s direction requiring a deposit of Rs. 20,000 as a condition for hearing the appeal, after granting only a partial waiver of pre-deposit, was found not to be prima facie illegal. The order was supported by the petitioner&#039;s financial position and the reasonableness of the amount fixed, and the reference to failure to cross-examine witnesses did not undermine that core basis. No material was shown to justify complete waiver of the pre-deposit. The deposit condition was therefore upheld.</description>
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      <pubDate>Thu, 19 Sep 1996 00:00:00 +0530</pubDate>
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