TMI Blog2016 (11) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific notice prior to levy. The respondents approached the Tax Board by filing appeal. The Tax Board after hearing the Department, on account of non-appearance of the petitioner, decided the matter ex parte and came to the conclusion that the finding recorded by the Deputy Commissioner (Appeals) regarding lack of cogent connection between the nature of work and the imposed tax was not justified as the assumption was based on `G' Schedule, which is based on facts and as the petitioner had undertaken the work of road construction to the tune of ₹ 23,47,000/-, the purchase of sand and Morram from unregistered dealers along with 'Gitty' 'Boulder' was too low and consequently set aside the order passed by the Depu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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