COMMISSIONER Vs. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA

JUDGEMENT

(1.) As common question of law and facts arise in this group of appeals, all these appeals are decided and disposed of by this common judgement and order.

(2.) In all these Tax Appeals preferred by the revenue, the revenue has proposed the following substantial questions of law :

(3.) At the outset, it is required to be noted that in all these appeals which are pending before the learned Appellate Tribunal, initially the learned Appellate Tribunal granted stay which has been extended by the learned Appellate Tribunal by the impugned orders even beyond the total period of 365 days from the date of granting initial stay. Being aggrieved by and dissatisfied with the impugned orders of extending the stay granted earlier even beyond the total period of 365 days from the date of granting initial stay, the revenue has preferred all these Tax Appeals with the aforesaid substantial questions of law.