High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. Sunil Kumar Sudhir Kumar - SALES/TRADE TAX REVISION DEFECTIVE No. 1964 of 1998  RD-AH 2676 (9 September 2005)
Hon'ble Rajes Kumar, J.
By means of the present revision, the Tribunal has rejected the appeal filed by the Commissioner of Trade Tax against the order of First Appellate Authority who has deleted the penalty levied under Section 15-A (1) (o). Penalty has been levied on account of under valuation. Perusal of order of First Appellate Authority shows that he has dealt with the matter in detail and has given conclusion that there was no case of under valuation. The view of First Appellate Authority has been affirmed by the Tribunal. Findings of First Appellate Authority and the Tribunal are the findings of fact. No question of law are involved in the present revision.
In the result, revision fails, and is, accordingly, dismissed.
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