2012 (7) TMI 995

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....HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Ms.Paurmi Sheth, learned counsel appearing for appellant. 2.0 The questions proposed as substantial questions of law in this tax appeal are as under: "[A] Whether in the facts and circumstances of the case, the Ld. Tribunal was right in law in dismissing the appeals filed by the appellant without considering the merits of the case and....

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.... the rectification application filed by the appellant by rejecting the same only on the ground that the appellant has failed to deposit the amount of Rs. 10 Lacs as a condition precedent for granting stay by the Ld. Tribunal instead of deciding the appeal of the appellant on merits? [E] Whether in the facts and circumstances of the case, the Tribunal was right in law in holding that the A....