1994 (6) TMI 209

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... therefore disposed of by this common order. T.R.C. Nos. 120 and 121 of 1991 deal with the question of assessment whereas T.R.C. Nos. 119 and 122 of 1991 deal with the question of levy of penalty. In these cases the Tribunal found that there had been wilful suppression of the turnover and upheld the action of the authorities in imposing the penalty. The Tribunal also noted that the first appella .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he first contention. We are not inclined to go into this question as it was not raised before any of the authority below. The second contention is that there is no suppression of the turnover. This is a question of fact and the Tribunal found that there had been wilful suppression. We are therefore, unable to interfere with the findings recorded by the Tribunal. There are no merits in the T.R.Cs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X