2013 (11) TMI 1165

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Full Text of the Document

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....his 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 in this case is in narrow compass, I take up the Stay Petition for disposal in the absence of any representation from the assessee. 3. Heard both sides and perused the records. 4. It is seen that the lower authorities....