2018 (9) TMI 800

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....amrata Kasale i/by Mr. Vipul Joshi for the Respondent. P.C: 1. When this appeal was called out, Mr. Arvind Pinto, appearing on behalf of the Revenue in support of this appeal, made a very strange request. He said that this appeal raises questions of law which are indeed substantial questions of law. These questions are proposed on page 5 of the paper-book {questions 6.1 to 6.3}. 2. He ....

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....2015 dated December 2015; since the Revenue was not aware that there was another order of the Tribunal dated the 26.11.2014 for the same assessment year." 4. Thus now, that appeal is to be restored to the file of this Court and if that happens, even this appeal would have to be admitted, is the submission. 5. We note a basic fallacy in this submission. Firstly, this Court has not restored In....

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....nder challenge, or (b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) Where the addition relates to undisclosed foreign assets/bank accounts." 7. Mr. Pinto would submit that this is a conditional withdrawal permitted.....