https://www.taxtmi.com/caselaws?id=335358 The court upheld the decision of the Deputy Commissioner (Appeals) to delete the penalty imposed under Sec. 78(5) based on doubt arising from handwriting similarity, finding it unjustified without concrete evidence of tax evasion. The Tax Board's dismissal of the Revenue's appeal was affirmed in a revision petition, with the court criticizing the lack of reasonable basis for the penalty and emphasizing the absence of proof of tax evasion beyond doubt. The court concluded that the Tax Board's decision was well-founded, highlighting the AO's actions as lacking proper justification and aimed at harassment, ultimately dismissing the petition. en-us Thu, 29 Sep 2016 00:00:00 +0530 Thu, 01 Dec 2016 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335358 The court upheld the decision of the Deputy Commissioner (Appeals) to delete the penalty imposed under Sec. 78(5) based on doubt arising from handwriting similarity, finding it unjustified without concrete evidence of tax evasion. The Tax Board's dismissal of the Revenue's appeal was affirmed in a revision petition, with the court criticizing the lack of reasonable basis for the penalty and emphasizing the absence of proof of tax evasion beyond doubt. The court concluded that the Tax Board's decision was well-founded, highlighting the AO's actions as lacking proper justification and aimed at harassment, ultimately dismissing the petition. Case-Laws VAT and Sales Tax Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335358