RAM PARKASH Vs. STATE OF HIMACHAL PRADESH

JUDGEMENT

(1.) Cause shown is sufficient; delay in filing the revision is condoned. This revision has been filed by the State for the assessment year 2009-10 against the order of the Tribunal dated 25.07.2011. The question of law referred to is hereunder:-

(2.) The Tribunal has deleted the penalty imposed on the assessee under Sec. 48 (5) of the Act on the ground that no intention to evade any tax was found against the assessee and the assessee had produced all the tax paid invoices before the authority.

(3.) In view of the findings of fact recorded by the Tribunal no question of law arises. No other question was argued.