https://www.taxtmi.com/caselaws?id=162459 The court dismissed the tax revision case, affirming the appropriateness of the reassessment under section 14(4) and justifying the penalty under section 14(8) due to wilful suppression of sales turnover. The court held that findings from the assessment proceedings were relevant to the penalty proceedings, as the petitioner did not contest the show cause notice, supporting the penalty's validity. The petition was dismissed, and the penalty was upheld. en-us Tue, 06 Feb 2001 00:00:00 +0530 Wed, 26 Feb 2014 17:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162459 The court dismissed the tax revision case, affirming the appropriateness of the reassessment under section 14(4) and justifying the penalty under section 14(8) due to wilful suppression of sales turnover. The court held that findings from the assessment proceedings were relevant to the penalty proceedings, as the petitioner did not contest the show cause notice, supporting the penalty's validity. The petition was dismissed, and the penalty was upheld. Case-Laws VAT and Sales Tax Tue, 06 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162459