2013 (4) TMI 99

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....der is exempted as the photocopy of the same has been filed. For the month of December 2011 for the assessment year 2011-12 order of provisional assessment was passed. In appeal the assessee revisionist was granted part stay to the extent of 50% subject to deposit of half the disputed amount and furnishing security for the remaining half. The tribunal has increased the stay order to the extent of....

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....are more the interim protection be accorded accordingly. In the present case the tribunal has not dealt with the case on merits at all in granting interim protection and the same has been granted simply for the reason that the Presiding Officers are not available. In view of the aforesaid facts and circumstances, I am of the view that the revision only involves application of the settled law and....