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Commercial Taxes Officer, Anti Evasion, Rajasthan- I, Jaipur Versus Wipro GE Medical Systems Ltd., Rajasthan Tax Board, Ajmer

2016 (11) TMI 1196 - RAJASTHAN HIGH COURT

Imposition of penalty u/s 78 (5) of the Act - Held that: - merits of the case not considered and decision reached, which is not permissible - penalty can be levied on the owner as well. - Penalty imposed by AO is upheld - decided against Assessee .....

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by Rajasthan Tax Board. 2. The Brief facts noticed are that an inspection was carried out in the premises of M/s. Safe Express on 30/11/2001 and it was noticed that the goods were sent by M/s. Wipro GE Medical System Ltd., Jeevan Nagar, Debu Road, an .....

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ntradictions, the show cause notice was issued and the Assessing Officer taking into consideration imposed penalty under Section 78 (5) of the Act. 3. On an appeal by the assesses the Deputy Commissioner (Appeals) took into consideration that the inc .....

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er and accordingly deleted the penalty. 4. On a further appeal by the Revenue before the Tax Board also resulted into dismissal of the appeal of the revenue and taking into consideration the Judgment rendered by the Apex Court in the case of ACTO, Fl .....

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s without going into the merits by applying the Judgment of ACTO, Flying Squad Vs. M/s. Bajrang Timber Mart Ladnu, Nagaur have deleted the penalty which is unjustified particularly in the light of Judgment of Apex Court in the Case of Assistant Comme .....

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s to be reversed. 6. None appeared on behalf of the respondent despite service. 7. I have considered the arguments advanced by the Counsel for the Revenue and have gone through the order of the Tax Board impugned herein as well as the other material .....

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