1997 (1) TMI 486

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....ndent. Being aggrieved by exhibits P1 and P2 assessment orders for the years 1993-94 and 1994-95, petitioner has preferred exhibits P3 and P4 appeals before the second respondent. Exhibit P5 is the common stay petition. Learned counsel for the petitioner submits that the appeals are pending and that no orders have been passed on exhibit P5 stay petition. 3.. The definite case set up by the petiti....

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....uld not produce the SSI exemption eligibility certificate for reasons beyond its control. The assessments are subject-matter of appeals. If the competent authority grants exemption and in the meantime the appellate authority proceeds to decide the appeals as if the exemption has not been granted, that will result in miscarriage of justice. Much worse is the position if exhibits P8 to P11 notices a....