(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mr.Uday M.Joshi for M/s. Trivedi and Gupta appearing for the appellant and Mr.R.J.Oza, learned Senior counsel assisted by Ms. Mittal Ukani, appearing for the respondent.
2. Admit.
We formulate the substantial question of law as under:
Whether two members of the Tribunal differ and formulate the point of difference of pinion and if the matter goes to the third member for decision, whether it is open to the third member to observe "I find no specific point of difference has been placed before me. It appears from difference of opinion framed by the Regular Bench that I have to concur with one of the members."
Learned counsel for the parties are appearing and therefore, fresh notice are not required to be served. On the joint request of learned counsel for the parties, list this Tax Appeal for final hearing on 26.6.2012.
(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji Top