https://www.taxtmi.com/caselaws?id=348846 The court upheld the decision to allow the revision of the proprietorship's return and directed reassessment based on the revised return. It also reduced the penalty amount for the partnership firm due to the belated confession and request for revision. The court emphasized that penalties should be proportionate to the offense committed and dismissed the appeals challenging the assessment and penalty proceedings against both the proprietorship and partnership firm. en-us Thu, 17 Aug 2017 00:00:00 +0530 Tue, 04 Sep 2018 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348846 The court upheld the decision to allow the revision of the proprietorship's return and directed reassessment based on the revised return. It also reduced the penalty amount for the partnership firm due to the belated confession and request for revision. The court emphasized that penalties should be proportionate to the offense committed and dismissed the appeals challenging the assessment and penalty proceedings against both the proprietorship and partnership firm. Case-Laws VAT and Sales Tax Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348846