Sriba Nirman Company Vs Commissioner (Appeals)
Date: May 15, 2025
Subject Matter
Imposition of Sec 74 justified as non-filing and non-payment of taxes indicate suppression of facts. HC ruling upheld.
Summary
1. Exemption Application is allowed.
2. Having heard the learned Senior counsel appearing for the petitioner and having gone through the materials on record, we see no good reason to interfere with the impugned order passed by the High Court of Andhra Pradesh at Amaravati.
3. The Special Leave Petition is, accordingly, dismissed.
4. Pending applications, if any, shall also stand disposed of.
1. Exemption Application is allowed.
2. Having heard the learned Senior counsel appearing for the petitioner and having gone through the materials on record, we see no good reason to interfere with the impugned order passed by the High Court of Andhra Pradesh at Amaravati.
3. The Special Leave Petition is, accordingly, dismissed.
4. Pending applications, if any, shall also stand disposed of.