2021 (11) TMI 1099

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.... Adv. for the respondent ORDER GA/1/2021 We have heard Mr. Asok Bhowmick, learned Counsel appearing for the appellant/revenue and Mr. Avra Majumder, learned Counsel appearing for the respondent/assessee. There is delay of 750 days in filing the appeal. It is submitted by the learned standing counsel for the appellant that initially the Department was of the view that the matter being of low tax....