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of <h1>Dealer's Penalty Order Reversed for Lack of Evidence in Tax Evasion Case</h1> The High Court of Allahabad allowed the revision filed by a dealer against a penalty order for the Assessment Year 1982-83. The penalty under Section 15-A ... - The High Court of Allahabad allowed the revision filed by a dealer against a penalty order related to the Assessment Year 1982-83. The penalty under Section 15-A (1) (o) was not justified as there was no finding of an attempt to evade tax, and the bill and Form 31 were produced subsequently. The Tribunal's order was quashed.
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