2014 (8) TMI 845

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....RDER The petitioner has come up with the above writ petition challenging an order passed by the first respondent directing the petitioner to make a pre-deposit of Rs. 2.00 Lakhs for entertaining a statutory appeal. 2. Heard Mr.S.Murugappan, learned counsel for the petitioner and Mr.Xavier Felix, learned counsel for the respondents. 3. Insofar as pre-deposit condition is concerned, the Appellate....

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....indicated in the impugned order. 5. Hardship is not merely confined to financial hardship. The hardship caused by the inconsistent stand taken by the very same authority, due to the change of officers, is also a hardship that should be taken into account. Assessees are obliged to take note of how a particular point of fact or law is viewed by an authority and they will be justified in seeking con....