HCL INFOSYSTEMS LIMITED Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) The assessee is aggrieved by an order of Tribunal, whereby its prayer to grant interim protection to the extent of balance 30% amount payable as tax, has been rejected by the Tribunal.

(2.) It appears that against the assessment order, the revisionist preferred an appeal, which is pending. Upon application filed for grant of interim protection, the first appellate authority directed revisionist to deposit 50% of the disputed tax amount, which has been modified in second appeal by the Tribunal requiring the assessee to deposit only 30%. The revisionist feels aggrieved by such order, and therefore, has preferred this revision.

(3.) Learned counsel for the revisionist submits that on previous occasion, the assessee was granted protection by the Tribunal to the extent of 85%, and therefore, no justification arises as to why such protection be denied by the Tribunal. It is also stated that Tribunal has recorded a strong prima facie case in favour of revisionist.