2009 (12) TMI 601

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..... Dave and H.R. Shetty, Advocates, for the  Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellant in appeal No. C/744/2008 has complied with the direction for pre-deposit. The appellant in appeal No. C/713/2008 is represented by his counsel who submits that he seeks extension of time by two months for making the balance deposit,....

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....material available on record in support of the plea of financial hardships. The consultant has relied on a judgment of the Hon'ble High Court which was passed in March, 2005. The Hon'ble High Court is said to have held in favour of a Chartered Accountant on what is said to be a set of facts similar to the facts of the instant case. In the first instance, we observe that this judgment of the Hon'bl....