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2019 (4) TMI 1059
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....S.C. ORDER Heard Sri Aditya Pandey, learned counsel for the petitioner and learned standing counsel for the State. The assessment order was made against the revisionist Company on 21.12.2018. A tax liability of Rs. 639220118/- was imposed, the Company had already deposited Rs. 606277530/-. The dispute remains for remaining amount of Rs. 32942588/-. Being aggrieved, a first appeal wa....
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....are disputed questions of fact and law to be decided by the First Appellate Authority and for the previous Assessment Years this Court vide order dated 12.1.2017 and 15.3.2018 had directed that the revenue should not insist for depositing the disputed amount of tax and the appeal be decided. Per contra, learned standing counsel, on the other hand, points of that no evidence was laid by the asse....