Neutral Citation No. - 2025:AHC-LKO:24920 Court No. - 6 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 178 of 2012 Revisionist :- Commissioner Commercial Tax Lucknow Opposite Party :- M/S Green Valley Plywood Ltd. Lucknow Counsel for Revisionist :- Standing Counsel Hon'ble Pankaj Bhatia,J. C.M.A. No.106654 of 2012 The cause shown is sufficient. The delay in filing the revision is condoned. The application is allowed. Order on Revision The present revision has been filed challenging an order dated 20.06.2011 passed by the Tax Tribunal, U.P., whereby the penalty was set aside on the ground that there was no mala fide intent demonstrated and no question has been framed, which can be said to be substantial question of law. Accordingly, the revision is dismissed on merits. Order Date :- 30.4.2025 Ashutosh Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench