2013 (12) TMI 568

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....x<br>MR. RAJIVE BHALLA AND MR. DR. BHARAT BHUSHAN PARSOON, JJ. For the Petitioner: : Mr. R.Santhanam, Advocate and Mr. Ajay Jain, Advocate, JUDGEMENT RAJIVE BHALLA, J (Oral) The impugned order, in our considered opinion, is appealable, under Section 86 of the Indian Finance Act, 1994, particularly as the scheme under which the petitioner has applied, is part and parcel of the aforesaid....