State's Revision Dismissed, Tribunal's Penalty Deletion Upheld

The High Court of Allahabad dismissed the State's revision against the tribunal's order for the assessment year 2013-14. The tribunal's deletion of the penalty under Section 34(8) of the Act was upheld as the tax with interest was paid, causing no prejudice to the department. The court declined to interfere with the tribunal's decision.

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The High Court of Allahabad dismissed the revision filed by the State for the assessment year 2013-14 against the tribunal's order. The tribunal deleted the penalty under Section 34(8) of the Act as the tax was paid along with interest, causing no prejudice to the department. The court found no reason to interfere with the tribunal's decision.

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