2025 (8) TMI 327

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....) No. 1: Mr Mohammadirfan M Shaikh (11921).   For the Appellant(s) No. 1: Mr Varis V Isani (3858).   For the Opponent(s) No. 1,2,3: Mr Abhishek Jain, AGP.   ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Varis Ishani for the appellant and learned Assistant Government Pleader Mr. Abhishek Jain for the opponents. 2. These Tax Appeals a....

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....ispute that there is no suppression or evasion of any sales and purchase transactions? (c) Whether on the facts and circumstances of the case, the tribunal is justify in relying upon the statement and extraneous material of third party only without brought any corroborative material on record? 4. The Tribunal, by the impugned order dated 07.09.2018, directed the appellant to deposit 25% of ta....

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....order passed by the Hon'ble Court. 4. I hereby affirm and declare that, above referred amount of pre-deposit (tax amount) of Rs. 1,00,000/- and Rs. 20,00,000/- will be paid by me within four weeks from the date of passing of the order by the Hon'ble Court." Tax Appeal No. 998/2024 "3. That, this affidavit is being filed in Tax Appeal No. 998 of 2024 for acceptance of making the pre-deposi....

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....bjection if the matters are remanded to the Tribunal for considering appeals filed by the appellant on merits. 8. At this stage, learned advocate Mr Varis Ishani submitted that the appeals filed by the appellant before the First Appellate Authority were dismissed for not depositing the amount of pre-deposit which was directed by order dated 27.12.2018 and hence, as the appellant is now ready to p....