High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. S/S I.T.C. Ltd. - SALES/TRADE TAX REVISION No. 224 of 2001  RD-AH 3636 (1 March 2007)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel.
By the impugned order, Tribunal has deleted the penalty under section 15-A (1) (o) of the Act. On the facts and circumstances, Tribunal held that there was no intention to evade the tax. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision.
In the result, revision fails and is, accordingly, dismissed.
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