2019 (11) TMI 434

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....NIL G. SHAKKARWAR, MEMBER (TECHNICAL) Request for Adjournment, Advocate for Appellant Shri Mohd. Altaf, Authorized Representative for Respondent ORDER ANIL G. SHAKKARWAR Above stated two appeals are taken together for decision since the issue involved in both of them is same and appellant is same. The learned Chartered Accountant for the appellant has sought for adjournment on healt....

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....12. 3. On perusal of record, we note that the said show cause notice came to be adjudicated by the Commissioner by way of passing two separate orders, one dated 10 January, 2014 and the other dated 19 September, 2014, which two orders are impugned before us by way of filing two separate appeals. As the same show cause notice has been adjudicated by way of order dated 10 January, 2014, the subse....

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....al Corporation which a local self-government and there are large number of decisions of Tribunal which have held that allegation of intention to evade payment of tax cannot be leveled against a Government Organization. Since the appellant is a local self-government, the allegation of intention to evade payment of tax is not sustainable against the appellant. Therefore extended period of limitation....