1985 (3) TMI 57 - PATNA HIGH COURT

Extract:
.......the assessee which had remained undischarged. The Tribunal s setting aside of the penalty order was thus plainly unwarranted. Accordingly, we answer the question of law referred to us (recorded at the end of paragraph 3 above) in the negative, that is, in favour of the Revenue and against the assessee. UDAY SINHA J.-I agree. NAZIR AHMAD J.-I agree.