2021 (8) TMI 45

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....ri For the Opposite Party : C.S.C. ORDER HON'BLE ATTAU RAHMAN MASOODI,J. Heard Sri Pradeep Agarwal, learned counsel for the revisionist and Sri Sanjay Sarin, learned counsel, who has put in appearance on behalf of the respondent. The validity of the assessment order for the year 2017-18 passed by the assessing authority on 25.3.2021 has been challenged before the first appellate authority....

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....ax has been granted. The revisionist feeling aggrieved has thus come up seeking a 100% relief in this revision. Learned counsel for the revisionist has submitted that a strong prima facie case in favour of the revisionist is itself evident from the fact that the first appellate authority as well as the Appellate Tribunal being convinced with the submission put forth have already stayed the deposi....

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....at in a situation of strong, prima facie case, the appellate remedy deserves to be secured by granting 100% exemption. Similar orders passed by this Court are also filed as Annexures No. 7 to 10 to the present revision. Sri Sanjay Sarin, learned counsel for the respondent conceding to the position of law has submitted that once the appellate authorities below have granted stay on the deposit of d....