1994 (6) TMI 222 - HC - Indian Laws

Summary

The High Court of Andhra Pradesh dismissed three tax revision cases. The first contention was about the timing of penalty and reassessment orders, but the court clarified that simultaneity does not mean the same date. The second contention was regarding a mistake in turnover totaling, which was deemed wilful by the Tribunal. The court upheld the penalty, stating that the wilful conduct justified it.