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Assistant Commercial Taxes Officer, Ward-II, Anti-Evasion, Alwar Versus Arun Manufacturing Services Pvt. Ltd., Rajasthan Tax Board, Ajmer

2016 (12) TMI 3 - RAJASTHAN HIGH COURT

Imposition of penalty u/Sec. 78(5) - doubts in documents produced - Held that: - In my view, no case is made out for interference in the order of the Tax Board as merely because the bill and GR appeared to have been prepared with the same handwriting .....

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s wholly unjustified and it appears to have been done just to create an atmosphere of harassing the respondent and in my view, something more was required to be established which the AO has utterly failed and it appears that entire exercise has been .....

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rversity in the same so as to call for interference by this Court - petition dismissed - decided in favor of assessee. - S.B. Sales Tax Revision Petition No. 185/2010 - Dated:- 29-9-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Tanvi Sahai OR .....

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No.RJ-12-G-1085, which was coming from Delhi to Behror was checked by the officers of the Anti Evasion Wing at Shahjahanpur Check Post and the driver/incharge produced GR No.1256 dt.23/02/1999 and Bill No.162 dt.23/02/1999 but noticing that the bill .....

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the goods are being transported with proper bills, vouchers and in a just and proper manner and there is nothing adverse. However, the AO imposed penalty u/Sec. 78(5). 3. The assessee preferred appeal before the Deputy Commissioner (Appeals) [DC(A)] .....

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eleted the penalty. 4. The Revenue preferred appeal before the Tax Board assailing order of the DC(A) which resulted into dismissal of the appeal. 5. Learned counsel for the Revenue contended that the driver/incharge was unable to prove by acceptable .....

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imposing the penalty and substantial question of law arise out of the order of the Tax Board. 6. I have considered the arguments advanced by counsel for the Revenue and have perused the order impugned as well as the material available on record. 7. I .....

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