2015 (4) TMI 1056

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...., Member (T) Shri S.R. Kiran, CA, for the Appellant. Shri R. Gurunathan, AR, for the Respondent. ORDER [Order per : B.S.V. Murthy, Member (T)]. - Appellants are two units of Church of South India TA (CSI TA) and having properties of CSI TA. In both the impugned orders, issue is common and related to two units. Hence both the appeals are taken together for the disposal and a common orde....

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....ructuous since the Order-in-Original itself had been quashed, by the Tribunal vide Final Order No. 20922/2014, dated 28-5-2014. 3. Learned Chartered Accountant on behalf of the appellants submits that in this case also the Orders-in-Original cannot be considered as valid at all since the proceedings have been initiated against the units who have collected rent on property belonging to CSI ....