High Court of Judicature at Allahabad
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Commissioner Of Trade Tax U.P. Lko. v. S/S Agrawal Machinery Corporation - SALES/TRADE TAX REVISION DEFECTIVE No. 1479 of 1998  RD-AH 4474 (20 October 2005)
Hon'ble Rajes Kumar, J.
By the impugned order, Tribunal has deleted the penalty levied under Section 15-A (1) (o) on the facts and circumstances of the case. Tribunal held that there was no attempt to evade payment of tax. Finding of Tribunal is the finding of face. No question of law is involved in the present revision.
In the result, revision fails, and is, accordingly dismissed.
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