https://www.taxtmi.com/highlights?id=44469 Penalty u/s 76 and 78 of FA - the act of appellant of concealing relevant documents despite being afforded with the opportunity is definitely a positive act on his part to prove the alleged suppression of facts. Admittedly, ST-3 returns were also silent about the receipt of impugned income - penalty confirmed. en-us Wed, 13 Feb 2019 11:34:12 +0530 Wed, 13 Feb 2019 11:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44469 Penalty u/s 76 and 78 of FA - the act of appellant of concealing relevant documents despite being afforded with the opportunity is definitely a positive act on his part to prove the alleged suppression of facts. Admittedly, ST-3 returns were also silent about the receipt of impugned income - penalty confirmed. Highlights Service Tax Wed, 13 Feb 2019 11:34:12 +0530 https://www.taxtmi.com/highlights?id=44469