2012 (9) TMI 145

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....s a delay of 64 day in preferring this appeal. The application is not opposed. Accepting the cause shown in the affidavit filed in support of the application for condonation of delay, of 64 days in filing the appeal is condoned Misc. Civil No. 14272/2010 is allowed. 2. The revenue has preferred this appeal challenging the order passed by the Tribunal which has upheld the order of the appella....

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.... appeal. The appeal came to be dismissed confirming the order of the assessing authority. 4. Against the said order, second appeal was filed before the Appellate Tribunal which set aside both the orders and remanded the matter back to the assessing. authority. After remand, the additional value laid was excluded and the provisional transaction value declared was accepted. In the meanwhile, t....

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....ble in the instant case. The provisions under Section 18(1) and 18(2) could have been followed and refund would have been granted automatically after completion of final assessment and cancellation of PD bonds. In coming to that conclusion, he relied on two judgments of the Tribunal at Bangalore and Chennai and thus the order of the assessing authority was set aside and a direction was issued to r....