2014 (9) TMI 249

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Assessment Year 2011-12-U.P.),Second Appeal No.470 of 2014 (Assessment Year 2011-12-CST ) and Second Appeal No.471 of 2014 ( Assessment Year 2011-12-Entry Tax ). The applicant is aggrieved with the grant of stay of demand to the extent of 75% with respect to demand for the Assessment Year 2011-12 (U.P., Entry tax ) and 80% stay of demand for the Assessment Year 2011-12 (CST). Briefly stated the facts of the case are that for the Assessment Year 2011-12 (U.P. Central and Entry tax ), exparte assessment orders dated 31.1.2014 was passed creating huge demand against the applicant. Aggrieved with the aforesaid order, the applicant filed First Appeal No.225 of 2014 (Central ) (Assessment Year 2011-12-U.P.) and First Appeal No.200 of 2014 (As....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rm-H and Form-D is granted to him. He submits that the allegation in the assessment order, that several opportunities were afforded to the assessee, is wholly arbitrary, illegal and baseless. The assessment order has been passed in haste and just to harass the applicant. Sri Nimai Das, learned Standing Counsel submits that several opportunities were provided to the assessee, but he did not appear and pursue his case before the assessing officer and considering the facts and circumstances of the case and the evidences on record including the adverse material found in the survey conducted by the Special Investigation Branch on 14.6.2011, the Tribunal has rightly granted interim relief. I have considered the submissions of the learned counse....