ASHWANI KUMAR MISHRA,J. - (1.) Tribunal vide order under challenge has granted interim protection from deposit of disputed tax amount to the extent of 85%. To the extent, interim relief is denied, the assessee is aggrieved and is before this Court in the present revision.
(2.) Learned counsel for the revisionist submits that the order of Tribunal is perverse, inasmuch as prima facie case of the assessee has not been examined, and there is no discussion in the order on that ground. It is also stated that financial condition of the assessee is poor and that it is willing to deposit security in view of deposit of 15% amount.
(3.) Learned Standing Counsel, on the other hand, supported the order of the Tribunal for the reasons recorded therein.;