https://www.taxtmi.com/article/detailed?id=5856 A tax penalty cannot be imposed solely on the basis of a provisional assessment; imposition of a penalty requires definite findings, conclusions and proof by the Assessing Officer. Provisional estimation does not meet the evidentiary prerequisites for penal liability, and where penalty rested only on provisional assessment it was rightly deleted. en-us Mon, 06 Oct 2014 08:10:43 +0530 Mon, 06 Oct 2014 08:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5856 A tax penalty cannot be imposed solely on the basis of a provisional assessment; imposition of a penalty requires definite findings, conclusions and proof by the Assessing Officer. Provisional estimation does not meet the evidentiary prerequisites for penal liability, and where penalty rested only on provisional assessment it was rightly deleted. Articles Value Added Tax - VAT and CST Mon, 06 Oct 2014 08:10:43 +0530 https://www.taxtmi.com/article/detailed?id=5856