2019 (7) TMI 918

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....nts : Mr. Ladda Dwarkadas S for R/1 & 2.   P.C. : The petitioner assails the judgment of the Tribunal confirming the order passed by the lower authorities. 2. Mr. Kolte the learned advocate for the petitioner submits that the present appeal is limited to the extent of penalty imposed upon the petitioner. The petitioner is entitled to the benefit of Section 80 as it stood then. Unfortunate....

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.... counsel for the respondents support the order of the Tribunal. 4. The Tribunal has observed that the petitioner had admitted the liability of the tax on the amount received as a Subcontractor. However, the petitioner did not disclose the amount received to him as a Subcontractor. The Tribunal considered the same to be a mis-declaration and also observed that the situation is not that Section 80 ....