2010 (9) TMI 983

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....-This revision application is delayed by 310 days. Accordingly, an application has been filed for condonation of delay in preferring the revision application. This court, while considering the matter on June 11, 2010, did not direct issuance of notice at least in the application for condonation of delay upon the respondent, instead directed production of translated version of the impugned order....

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.... The reason for initiation of proceeding under section 21 was not that any amount escaped assessment. The reason for initiation of the said proceeding was basically change of an opinion. Further, before proceedings under section 21 were initiated, no notice was given to the assessee. In the circumstances, noting different judgments rendered by the Tribunal on earlier occasions on similar subjects,....

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....ssessment was made, sale of cold drink was taken note of and exemption thereon was allowed, proceeding on the basis that the same was purchased from registered dealers. When recourse was purportedly taken under section 21, it was held out that such exemption is not allowable, since such purchase was not made from registered dealers. As aforesaid, recourse to section 21 could not be taken in such c....