TMI Blog2019 (2) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- The provision is unambiguous. A time frame has been fixed for deposit of the tax, the interest on delayed payment and penalty. The same is quite rigid. Tribunal has not committed any error by dismissing the appeal of the Appellant / the assessee - appeal dismissed. - Tax Case No. 145 of 2018 - - - Dated:- 3-1-2019 - Shri Ajay Kumar Tripathi, Chief Justice And Shri Justice Parth Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following reasons for refusing to interfere with the order of the Commissioner (Appeals) or to extend any kind of concession or relief to him which is evident from paragraphs 5 and 6 thereof: 5. On the first point, regarding the prayer of the appellant/assessee for reduced penalty, we note that the provisions of Section 78 are very clear and unambiguous. For availing reduced penalty of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s has been clarified by the Hon'ble Delhi High Court in the case of Bajaj Travels Ltd. judgment dated 3.8.2011 in CEAC 6/2009 and also by Kerala High Court in the case of Asstt. Commissioner Vs. Krishna Poduval (2005) 199 CTR Ker 581, 2005 (4) KLT 947 . Following the above said ratio, we hold that prior to amendment to Section 78, there is no bar in imposing penalties under both sections ..... X X X X Extracts X X X X X X X X Extracts X X X X
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