2017 (1) TMI 334

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..... ndent : None present ORDER 1. The instant petition is directed against order dt 3.4.2008 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.980/2007/Bharatpur, by which the appeal filed by Revenue has been dismissed. The assessment year is 2001-02. 2. Brief facts noticed are that the original assessment passed was made by the Assessing Officer on 17.10.2005 and on re-examining the records t .....

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..... efore the Tax Board, who also upheld the order of DC(A). 5. Learned counsel for the Revenue contended that the exemption certificate was wrongly issued by the then AO, which was after due process of law, by issuing notice u/s 30, was required to be corrected. Nowhere the assessee proved that the receipts were prior to 29.3.2001 i.e. the day when the Notification came into force and once the asses .....

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..... rd is just and proper. Merely mentioning by the AO that exemption certificate was wrongly allowed, is no reason to reopen the case. 7. Accordingly, I find no perversity in the impugned order as the finding has been recorded on the basis of material available on record and on the basis of books of account which were produced by the assessee before the AO who had earlier taken into consideration th .....

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