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Commercial Taxes Officer, Special Circle, Jaipur Versus Swastik Oil Industries

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 .....

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f ₹ 270 was sustained. The Revenue has been unable to contradict the finding of fact recorded by the two appellate authorities. Therefore, no infirmity, illegality or perversity found in the order passed by the Tax Board. - Decided against the .....

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0, 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 .....

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g officer vide order dated December 6, 1994 held that the assessee was unable to prove by acceptable evidence about 472 tins of oil to the extent of ₹ 2,12,400 which have not been recorded in the books of accounts or supported by bills and vouc .....

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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 t .....

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Deputy Commissioner (Appeals). Hence this petition. Counsel for the Revenue contended that the assessee, during the course of survey, admitted and accepted the guilt that the stock to the extent of 472 tins of oil was found unrecorded or was not sup .....

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bsequent proceedings, the material evidence ought not to have been accepted by the appellate authority, hence substantial question of law arises out of the order of the Tax Board. I have considered the arguments advanced by the counsel for the Revenu .....

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be unrecorded otherwise the purchases were duly recorded as per the stock register on the day of survey. In support thereof the stock register and other bills and vouchers were produced and even the appellate authority noticed that the stock registe .....

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