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State of Gujarat Versus Soni Rajesh Kantilal

2016 (1) TMI 1119 - GUJARAT HIGH COURT

Application for waiver of pre-deposit - Tribunal, by the impugned judgment, entered into the merits of the case and reduced the penalty. - Held that:- It is true that in the past, we have disapproved the approach of the Tribunal to decide the appeals .....

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alty of ₹ 80,000/- imposed by the lower authorities, the Tribunal, by the impugned judgment, reduced it to ₹ 16,000/-. Only on the question of smallness of amount involved, we are not inclined to entertain this Tax Appeal, making it clear .....

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nent : Akshay A Vakil, Advocate ORDER Akil Kureshi, J. Learned AGP Shri Patel pointed out that on an application for waiver of pre-deposit by the assessee, the Tribunal, by the impugned judgment, entered into the merits of the case and reduced the pe .....

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