https://www.taxtmi.com/caselaws?id=186864 The revisional order sustaining entertainment tax and penalty liability was set aside because the revisional authority failed to consider the petitioners' specific plea that an earlier checking on or around 7/8 September 1995 affected the period for which tax and penalty could be computed. That omission meant the material contention was not examined on merits, so the order could not stand. The matter was remanded to the revisional authority for a fresh decision on merits after hearing the petitioners on all grounds. en-us Mon, 16 Dec 1996 00:00:00 +0530 Mon, 03 Oct 2016 16:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186864 The revisional order sustaining entertainment tax and penalty liability was set aside because the revisional authority failed to consider the petitioners' specific plea that an earlier checking on or around 7/8 September 1995 affected the period for which tax and penalty could be computed. That omission meant the material contention was not examined on merits, so the order could not stand. The matter was remanded to the revisional authority for a fresh decision on merits after hearing the petitioners on all grounds. Case-Laws Income Tax Mon, 16 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186864