Tribunal's Order on Pre-Deposit Waiver Set Aside for Misapplying Amended Section 35F, Ignoring Prima Facie Evidence.

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....Waiver of pre deposit - Section 35F - the order passed by the Tribunal did not indicate that, it has considered the materials to come to a prima facie conclusion. Hence, the order is liable to be set-aside, as the order had been passed, invoking the amended provisions of Section 35F, whereas the law applicable to the case of the assessee is proviso to unamended Section 35F - HC....