ASHWANI KUMAR MISHRA,J. - (1.) Tribunal has allowed second appeal of the assessee and has set aside the penalty, holding that there is no intention on part of the assessee to evade tax. Facts have been noticed in detail by the tribunal in order to return a finding that there was no intentional act on part of the assessee to evade payment of tax.
(2.) Although learned Standing Counsel submits that the order of the tribunal is illegal but the finding returned in that regard by the tribunal has not been shown to be perverse or erroneous.
(3.) In view of the settled proposition of law, this Court is not required to reappraise the facts and since the finding of tribunal is not shown to be perverse, no interference is required. Revision accordingly fails and is consigned to records.;