2013 (8) TMI 202

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.... Commissioner (A.R.) ORDER Per: M.V. Ravindran: When this Stay Petition was called, none appeared on behalf of the appellant nor is there any request for adjournment. 2. On perusal of the records, I find that the issue involved is in narrow compass and hence I take up the Stay Petition for disposal in the absence of any representation from the assessee. 3. Heard the Ld. Assistant Co....