ASHWANI KUMAR MISHRA,J. - (1.) The Tribunal has dismissed the appeal of the revenue and has thereby confirmed the order passed by the First Appellate Authority, which records that there was no intention on the part of the assessee to evade payment of tax, and consequently, no occasion arose for levying penalty under section 54(1)(14) of the U.P. Vat Act.
(2.) Although various submissions have been advanced by the learned standing counsel, who impeach the order of the Tribunal, but no infirmity could be shown in the findings returned in the order of the First Appellate Authority, and the Tribunal that there was no intention on the part of the assessee to evade tax.
(3.) Shri Shubham Agrawal, who has appeared for the respondent, submits that the findings returned in the order of the Tribunal are not required to be reappraised by this court.;