2010 (2) TMI 1045

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....espondent. ORDER Against the adjudication order dated 7-1-08, review was done by the Commissioner for which revenue came in appeal before first appellate authority for reversal of the order passed by adjudication in granting relief to the appellant. The appellant was under belief that there were provisional assessment scheme and final adjudication was completed on 7-1-08. Reverse was the view of....

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....s that there were different stands of Revenue in three different years i.e. 2005-06, 2006-07 and 2007-08. Such a stand has caused genuine hardship to the assessee. The deductions which were admissible in terms of the appellate order for the years 2006-07 and 2007-08 shall not convert the admissibility into inadmissibility in the year 2005-06 on the ground of no provisional assessment. Therefore, t....