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<h1>High Court upholds Tribunal decision on penalty deletion under IT Act</h1> The High Court of Madhya Pradesh rejected the Revenue's application to refer penalty deletion questions under the IT Act. The Tribunal's decision to ... - The High Court of Madhya Pradesh rejected the Revenue's application to refer questions regarding penalty deletion under IT Act. The Tribunal found a reasonable cause for delay in obtaining audit report, leading to penalty cancellation. The Tribunal's decision was based on factual inquiries and did not warrant a reference to the High Court. The Revenue's argument against additional evidence was dismissed as the matter was considered with both parties present. The application was ultimately dismissed.
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