2005 (9) TMI 110

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Oral)]. - This order shall dispose of Civil Writ Petition Nos. 716 and 10886 of 2005 as common questions of law and fact are involved therein. 2. Vide the orders impugned in both the writ petitions, the learned Tribunal has directed the petitioner to deposit a sum of Rs. 3 lacs in one case and Rs. 1.5 lac in the other case as pre-deposit before entertaining the appeals under Section 129E of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sion rendered by the learned Tribunal but pointed out that the Revenue is in the process of challenging the said decision. The fact remains that as on today the learned Tribunal has decided the appeals filed by the assessee in its favour by dispensing with the condition of pre-deposit. 5. In  view  of  the  above, we find that the orders dated 1-12-2004 and 9-5-2005 impugned....