2013 (1) TMI 229

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....nbsp;Per P.G. Chacko The application is for stay of operation of the appellate Commissioner s order. After hearing both sides, we have found that the appeal itself is fit for summary disposal. Therefore, after dismissing the stay application, we take up the appeal with the consent of both sides. 2. In the impugned order, the learned Commissioner (Appeals) granted partial benefit to the asses....