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    <title>High Court Quashes Tribunal Order for Failing to Consider Section 80 of the Finance Act, 1994 on Penalty Waiver.</title>
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    <description>Validity of Tribunal&#039;s order waiving the penalty - the question of applicability of section 80 w.e.f. 14-5-2015 has not been examined by the Tribunal at all. There is rather no reference to Section 80 of the Finance Act, 1994. As the Tribunal&#039;s order is cryptic and the reasons are wholly unsatisfactory, needs to be quashed and set aside - HC</description>
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      <description>Validity of Tribunal&#039;s order waiving the penalty - the question of applicability of section 80 w.e.f. 14-5-2015 has not been examined by the Tribunal at all. There is rather no reference to Section 80 of the Finance Act, 1994. As the Tribunal&#039;s order is cryptic and the reasons are wholly unsatisfactory, needs to be quashed and set aside - HC</description>
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