2011 (6) TMI 692

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...., RITU RAJ AWASTHI J.-Affidavit filed today is taken on record. Since the common question of law and facts are involved in these revisions, the same have been heard together and are being disposed of by a common order. Notice on behalf of the opposite-party has been accepted by the learned Chief Standing Counsel. Heard learned counsel for the revisionist as well as the learned Addition....

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....nd provisional assessment dated March 8, 2011 was made for the period April, 2010 to December, 2010 relating to the assessment year 2010-11. Against the provisional assessment, the revisionist has preferred an appeal before the first appellate authority. The first appellate authority vide order dated May 13, 2011 had granted stay of 60 per cent of the disputed tax. Against the aforesaid stay....

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....ity, the Tribunal has stayed the 80 per cent of the disputed tax amount during the pendency of the first appeal and, as such, the revisionist cannot be said to be aggrieved. His further submission is that the Tribunal has considered the financial hardships of the revisionist. Be that as it may, this court is of the view that since the liability of tax is still to be determined and for that m....