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    <title>2014 (7) TMI 1141 - ALLAHABAD HIGH COURT</title>
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    <description>A tax revision must comply with the prescribed service and affidavit-of-service requirements under the High Court Rules; where no affidavit of service was filed for years and service on the opposite party was not shown, the revision was procedurally defective and liable to rejection. Revisional interference is also unavailable where the Tribunal has recorded factual findings in the dealer&#039;s favour and no demonstrable error of fact or law, perversity, or illegality is shown. On that basis, the revision could not succeed and the Tribunal&#039;s order setting aside the penalty remained undisturbed.</description>
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    <pubDate>Wed, 02 Jul 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=173352</link>
      <description>A tax revision must comply with the prescribed service and affidavit-of-service requirements under the High Court Rules; where no affidavit of service was filed for years and service on the opposite party was not shown, the revision was procedurally defective and liable to rejection. Revisional interference is also unavailable where the Tribunal has recorded factual findings in the dealer&#039;s favour and no demonstrable error of fact or law, perversity, or illegality is shown. On that basis, the revision could not succeed and the Tribunal&#039;s order setting aside the penalty remained undisturbed.</description>
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