https://www.taxtmi.com/caselaws?id=186947 Penalty for concealment or suppression of turnover cannot be sustained unless there is a positive finding of such concealment or suppression. Once the Tribunal accepted that foundational legal requirement, it was not justified in remanding the matter to the Assessing Authority for a fresh decision, because a remand would improperly permit the department to cure defects in the penalty order. In the absence of the requisite finding, the proper course was to annul the penalty rather than reopen the issue. en-us Tue, 12 Jul 1983 00:00:00 +0530 Wed, 05 Oct 2016 10:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186947 Penalty for concealment or suppression of turnover cannot be sustained unless there is a positive finding of such concealment or suppression. Once the Tribunal accepted that foundational legal requirement, it was not justified in remanding the matter to the Assessing Authority for a fresh decision, because a remand would improperly permit the department to cure defects in the penalty order. In the absence of the requisite finding, the proper course was to annul the penalty rather than reopen the issue. Case-Laws VAT and Sales Tax Tue, 12 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186947