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2016 (12) TMI 3 - RAJASTHAN HIGH COURT

2016 (12) TMI 3 - RAJASTHAN HIGH COURT - TMI - 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, is no reason at all for coming to such a finding that goods were being carried with the intention of evasion of Tax. It is rather surprising that the AO merely on the basis of comparison of the bills a .....

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g of fact and I find no error, illegality or perversity 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 ORDER 1. Instant sales tax revision petition at the instance of the Revenue is directed against the order dt.17/08/2007 passed by the Rajasthan Tax Board dismissing appeal of the Revenue. 2. Brief facts no .....

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d and filed written response and contended that 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)] who took into consideration that there was nothing on record to show that the bill and builty are forged, fabricated or bogus and imposing penalty merely on the basis of doubt cannot be said to be a goo .....

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