https://www.taxtmi.com/caselaws?id=186830 The Court upheld the Tax Board's decision to delete the penalty imposed under section 22A(7) for suspected tax evasion. The Court found no grounds for interference, emphasizing the Tax Board's reasoned decision based on evidence. It noted the lack of compliance with principles of natural justice in the penalty imposition process, leading to the penalty's deletion. Despite the revenue's request for a remand, the Court dismissed the revision petition due to the significant time elapsed since the penalty imposition in 1991. The judgment stressed the importance of fair treatment and thorough consideration of evidence in administrative proceedings. en-us Fri, 27 Mar 2015 00:00:00 +0530 Tue, 17 Jan 2017 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186830 The Court upheld the Tax Board's decision to delete the penalty imposed under section 22A(7) for suspected tax evasion. The Court found no grounds for interference, emphasizing the Tax Board's reasoned decision based on evidence. It noted the lack of compliance with principles of natural justice in the penalty imposition process, leading to the penalty's deletion. Despite the revenue's request for a remand, the Court dismissed the revision petition due to the significant time elapsed since the penalty imposition in 1991. The judgment stressed the importance of fair treatment and thorough consideration of evidence in administrative proceedings. Case-Laws VAT and Sales Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186830