2026 (3) TMI 1132

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....G. PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND For the Appellants: (By Sri. Aravind V Chavan., Advocate). For the Respondent: (By Sri. Raghavendra B Hanjer., Advocate). ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE K.V.ARAVIND) This appeal is filed by the appellants-revenue challenging the order passed by the learned Single Judge in W.P. No. 10067/2024 dated 18.09.2025. 2. App....

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....in-original dated 01.04.2021. The said appeal came to be rejected on account of non-compliance with the mandatory requirement of pre-deposit. It is further submitted that the learned Single Judge was not justified in setting aside the order-in-original. 4. Sri. Raghavendra B. Hanjer, learned counsel appearing for the respondent-assessee, submits that the order dated 24.04.2023 passed by the App....