The State Of Tamil Nadu Represented By ... vs Tvl. Andavar Minerals And Industries, ... on 30 July, 2002
5. We are rather surprised at the thoughtless litigative approach
of the Tax Department in such cases. The penalty in question could not
obviously have been imposed much less sustained by the higher appellate
http://www.judis.nic.in
6/7 Judgment dated 11.06.2019 in T.C.No.1718/2008
[State of Tamil Nadu v. Tvl. Bellary Steels & Alloys Ltd.]
authorities merely because a plausible explanation of the Assessee came to
be turned down by the Assessing Authority. The Tribunal, in our opinion,
rightly set aside the penalty, but the Revenue did not feel satisfied and
preferred the present Revision Petition. We are satisfied that it does not give
rise even to a question of law much less acceptance of the said Revision
Petition by this Court. This Revision is, thus, without any merit and liable
to be dismissed.