https://www.taxtmi.com/caselaws?id=30403 The court ruled in favor of the appellant, holding that only one set of penalty could be imposed on either the sole proprietor or the proprietorship firm. The court directed that the penalty amount should be paid by the sole proprietor, not the firm, resolving the issue of imposing penalties on both entities. The appeal was disposed of in favor of the appellant against the revenue. en-us Fri, 07 Dec 2007 00:00:00 +0530 Tue, 26 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30403 The court ruled in favor of the appellant, holding that only one set of penalty could be imposed on either the sole proprietor or the proprietorship firm. The court directed that the penalty amount should be paid by the sole proprietor, not the firm, resolving the issue of imposing penalties on both entities. The appeal was disposed of in favor of the appellant against the revenue. Case-Laws Customs Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30403