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    <title>Penalty Upheld for Artificial Person u/s 114AA Due to Conscious Involvement in Fraudulent Activity; Appeal Dismissed.</title>
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    <description>Levy of penalty u/s 114AA on artificial person - Appellant’s involvement was consciously and knowingly which cannot be ruled out. Law is well settled that fraud is a nullity and should get burial death. Therefore, any interference to the appellate order shall be a mockery for which the appeal is dismissed - AT</description>
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      <description>Levy of penalty u/s 114AA on artificial person - Appellant’s involvement was consciously and knowingly which cannot be ruled out. Law is well settled that fraud is a nullity and should get burial death. Therefore, any interference to the appellate order shall be a mockery for which the appeal is dismissed - AT</description>
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