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2015 (1) TMI 812 - MADRAS HIGH COURTImposition of penalty - Invocation of Section 80 - Held that:- there is a case of wilful suppression and concealment of value of taxable services. Therefore, the plea of reasonable cause has been negatived by the original authority and the same has not been challenged by the appellant. In such circumstances, there can be no question of invocation of Section 80 of the Act. In view of the above, the Tribunal is fully justified in upholding the penalty order passed under Section 78 of the Act. On the facts of the case, if there is a finding of wilful suppression and concealment of value, there is no question of invocation of Section 80 of the Act. The lower authority rightly declined to exercise the power under Section 80 of the Act and the Commissioner was correct in seeking revision of that order and in the light of the said provision of law the order of the Tribunal is fully justified in the facts of the case. - Decided against assessee.
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