2017 (3) TMI 20

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.... Shri Sanjay Jain, Authorized Representative (DR) for the appellant S/Shri LK. Mittal and Rajveer Singh, Advocates for the Respondent. Per. B. Ravichandran :- These are two miscellaneous applications filed by the respondent. Miscellaneous application No. 50121 of 2015 is challenging the maintainability of the appeal filed by the Revenue. Learned Counsel for the applicant submitted that....

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.... application. He submitted that the appeal filed by the Revenue is clearly against the partnership firm as is clear from the prayer made in appeal. It is specifically mentioned that the order passed in the case of M/s L.R. Sharma & Co. is not correct and relief is prayed for. Even in form ST-7 the respondent name is mentioned as M/s L.R. Sharma with the correct address of the respondent. Hence, th....

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....s not mentioned. On this ground alone, the respondent wants the appeal to be held as non-maintainable. We are not in agreement with such proposition. The title of the appeal mentions "M/a L.R. Sharma". M/a is short form of Messers, i.e. plural of Mr (Mister). Normally it is used for addressing a firm, association of persons, a partnership. Viewed with these facts we find there is no reason to hold....