2009 (12) TMI 545

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.... Alok Kothari, C.A., for the Appellant. Shri S.R. Meena, SDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Shri Alok Kothari, learned Chartered Accountant submits that definition of the term "Residential Complex" given by Section 65(30a) of the Finance Act, 1994 read with page 43 of the appeal folder does not throw light to establish construction of any residential complex ....

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....#8195;We have heard submissions of both sides and perused the records. We have understood that the appeal was not entertained by learned first Appellate authority for the reasons stated aforesaid by learned DR. We appreciate that no Appellant shall prefer to cause prejudice to himself. But for ignorance of law stay application might not have been filed by Appellant. Learned Authorised Representati....