1987 (2) TMI 486

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.... Tribunal's order dated 14th August, 1986. The facts are that against the order of the Assistant Commissioner (Judicial), both the parties filed appeals. Whereas, the appeal of the Revenue, being Appeal No. 2129 of 1979, was dismissed by the Tribunal on 27th October, 1983, the assessee's appeal, being Appeal No. 1113 of 1979, was dismissed on 14th August, 1986 by the impugned order. The assesse....

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....en the Supreme Court with the consent of the parties set aside the order of the High Court as also two separate orders of the Tribunal and directed that both the appeals of the assessee as well as of the Revenue would be reheard on the same day and they would be disposed of by a common judgment to avoid any further difficulty. In this case also, both the parties agree that both the cross appeal....