https://www.taxtmi.com/caselaws?id=251933 The High Court upheld the decisions of the Tax Board and Deputy Commissioner (Appeals), ruling that penalty cannot be imposed solely based on provisional assessment under Section 77(8) of the Act. The Court emphasized that imposing a penalty requires a definite finding by the Assessing Officer and cannot be done casually. It found no illegality in the lower authorities' decisions and dismissed the Sales Tax Revision Petition, stating that no interference was warranted as no question of law was involved. en-us Thu, 25 Jul 2013 00:00:00 +0530 Tue, 21 Jul 2015 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251933 The High Court upheld the decisions of the Tax Board and Deputy Commissioner (Appeals), ruling that penalty cannot be imposed solely based on provisional assessment under Section 77(8) of the Act. The Court emphasized that imposing a penalty requires a definite finding by the Assessing Officer and cannot be done casually. It found no illegality in the lower authorities' decisions and dismissed the Sales Tax Revision Petition, stating that no interference was warranted as no question of law was involved. Case-Laws VAT and Sales Tax Thu, 25 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251933