2011 (4) TMI 1249

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....ded Tax Act, 2005 (for short, "the Act") against the order of the Punjab VATTribunal dated September 23, 2010, annexure A4, claiming following substantial questions of law: "(i) Having regard to the facts and circumstances of the case, whether non-reporting of the documents and non-giving of the information as required under section 51(2) and (4) of the Punjab VATAct by the respond....

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....eck-post on the allegation that there was an attempt at evasion of tax. On search, the documents were found to be ingenuine and improper and a show-cause notice was issued. The designated officer passed an order levying penalty under section 51(7)(c) of the Act which was upheld by the appellate authority. However, on further appeal, the Tribunal set aside the same as follows: "I have gone t....