1998 (9) TMI 673

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....he Respondent. JUDGMENT 1. Though a written counter and reply have not been filed, looking to the nature of short controversy arising for decision, the petition is heard finally with the consent of the learned counsel for the parties. Rule DB 2 The relevant facts are found mentioned in the order dated 27-8-1998 whereby CM 8694 of 1998 seeking interim relief filed by the petitioner was disposed....

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....ocuments have been filed by the petitioner before this Court. The learned counsel for the petitioner has submitted that these documents were available on the record of the Commissioner (Appeals) but admittedly they did not form part of the paperbook filed by the petitioner before the Tribunal. The learned counsel, however, submitted that if only these papers would have been before the Tribunal, th....

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.... be allowed the liberty of reiterating his prayer before the Tribunal. In the interest of justice and on the facts and in the circumstances of this case, we are of the opinion that the alternate prayer so made on behalf of the petitioner deserves to be allowed; moreso, when the petitioner has also offered to furnish such security as would protect the interest of the revenue. The petitioner himself....

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.... the petitioner under the order impugned before the Tribunal shall remain stayed. Such stay order passed by this Court shall cease to operate on orders being passed by the Tribunal on the application for stay or appeal (whichever be earlier) which order shall on the date of passing come into operation in place of this order. 3. The undertaking on affidavit filed by the son and power of attorney ....