2016 (1) TMI 1119

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..... thout going into such issue of pre-deposit. However, upon perusal of the documents on record, it emerges that the amount of penalty involved in this Tax Appeal is extremely small. Against the penalty 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 .....

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..... erusal of the documents on record, it emerges that the amount of penalty involved in this Tax Appeal is extremely small. Against the penalty 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 that the ques .....

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