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2015 (4) TMI 1122 - RAJASTHAN HIGH COURT

2015 (4) TMI 1122 - RAJASTHAN HIGH COURT - [2015] 86 VST 360 (Raj) - Imposition of penalty - Unrecorded 472 tins of oil - No evidence to prove that it have been recorded in the books of accounts or supported by bills and vouchers - Held that:- the Deputy Commissioner (Appeals) who had analysed the matter at a greater detail after going through the books of accounts, stock register and purchase/sale vouchers came to the conclusion that the assessee was unable to prove only two tins of oil with a .....

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es tax revision petition is directed against the order dated August 20, 1999 passed by the Rajasthan Tax Board, Ajmeer, by which the appeal of the Revenue has been dismissed. The order pertains to the assessment year of 1994- 95. The brief facts which can be noticed are that a survey was conducted on May 20, 1994 and the authorized officer of the survey team found that 472 tins of oil were found unrecorded which was valued at ₹ 2,12,400. Accordingly, a notice was issued to the assessee and .....

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the books of accounts and other material were produced, however, the Deputy Commissioner (Appeals) partly allowed the appeal by giving relief of ₹ 59,730 and sustained a penalty of ₹ 270. The Revenue was not satisfied with the order of Deputy Commissioner (Appeals) and carried the matter in appeal before the Rajasthan Tax Board who vide the impugned order upheld the order of the Deputy Commissioner (Appeals) and after analyzing the material on record came to the conclusion that only .....

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