2025 (12) TMI 943

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....ttal, M.M. Rai. Counsel for Opposite Party(s): C.S.C. ORDER 1. Heard learned counsel for the revisionist. 2. The present revision has been filed against the order dated 15.09.2014 passed by Commercial Tax Tribunal, Agra in Second Appeal No.636/2013 for assessment year 2006-07, arising out of penalty proceedings initiated, under Section 15-A (1) (c) of the U.P. Sales Tax Act. 3. The ....

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....ssed for concealed which is an essential ingredient for levy of penalty under the said section. C. Whether on the facts and in the circumstances of the case the Tribunal was legally justified in affirming the order of first appellate authority holding the liability of penalty under Section 15-A (1)(C) of the act despite the fact that the first appellate authority had recorded a finding in....

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....India Chemical Works Vs. C.S.T., 2003 NTN (Vol.23) 972. He submits that by the impugned order, the Tribunal has simply relied upon the facts that on the basis of some entry found at the time of survey conducted by the Income Tax Department. The levy is justified. 6. Per contra, learned Standing Counsel supports the impugned order. After hearing the parties, the Court has perused the record. ....