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    <title>2011 (4) TMI 1248 - PATNA HIGH COURT</title>
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    <description>The High Court dismissed the appellant&#039;s appeal, upholding the penalty imposed for concealing purchases and sales to evade tax. The Court found no substantial question of law raised in the appeal and emphasized the importance of factual findings by lower authorities in such cases.</description>
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      <description>The High Court dismissed the appellant&#039;s appeal, upholding the penalty imposed for concealing purchases and sales to evade tax. The Court found no substantial question of law raised in the appeal and emphasized the importance of factual findings by lower authorities in such cases.</description>
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