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2016 (11) TMI 160 - RAJASTHAN HIGH COURTValidity of assessment order - levy of additional amount of tax - quantum of purchase of material from the unregistered as well as registered dealers enhanced - Held that: - The A.O. in the assessment order referred to the notice issued to the petitioner specifically indicating that based on the work order and `G' Schedule, the purchase of 'Gitty', 'Boulder', 'Morram' and other construction material from unregistered dealers be enhanced by ₹ 3 lacs, to which no reply was filed and consequently the assessment order was passed. The Deputy Commissioner (Appeals) by merely observing that no casual connection between the nature of work and the imposed tax has been indicated, set aside the imposition, however, the Tax Board before whom the petitioner chose not to appear, restored the order passed by the A.O., after considering in detail the reasons given by the A.O. and which were further fortified by way of submissions based on record available before the Tax Board essentially on account of the fact that the amount of purchase from the unregistered dealers indicated were too low looking to the total amount of work undertaken by the petitioner - The findings recorded by the A.O. as well as the Tax Board, even after rectification of the amount as sought by the petitioner, essentially, do not give rise to any question of law in the present case as the same are findings of fact, which do not require any interference - revision petition dismissed.
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