Once the penalty notice has been found to be wanting in ...
Penalty Notice Missing Tax Evasion Intent Cannot Be Fixed During Appeal Stage, Lacks Offence Elements.
January 8, 2019
Case Laws VAT and Sales Tax HC
Once the penalty notice has been found to be wanting in ingredients of offence, that is absence of charge of intention to evade tax, there did not exist any room to allow a second/fresh opportunity at the stage of appeal.
View Source