High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Steel Authority Of India Ltd. - SALES/TRADE TAX REVISION No. 1621 of 2004  RD-AH 15054 (31 August 2006)
Hon'ble Rajes Kumar, J
By the impugned order, the Tribunal has deleted the penalty under Section 15-A (1) (o) of the Act. In the facts and circumstances of the case, the Tribunal has held that there was no attempt to evade tax. Finding of the Tribunal is the 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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