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2017 (1) TMI 334 - RAJASTHAN HIGH COURT

2017 (1) TMI 334 - RAJASTHAN HIGH COURT - TMI - Levy of differential tax - assessee sought exemption certificate @ 1%, whereas as per the Notification dt 29.3.2001 the exemption certificate was applicable @ 1.5% and since exemption certificate was issued in excess of .5%, a notice u/s 30 was issued - Held that: - AO was satisfied that all the receipts of ₹ 2,17,16,917/- were prior to 29.3.2001 and once this is a finding of fact recorded by both the authorities, as well as the impugned orde .....

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mer, 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 the AO found that the assessee had receipts of ₹ 2,17,16,917/- on which the assessee sought exemption certificate @ 1%, whereas as per the Notification dt 29.3.2001 the exemption certificate was applicable @ 1.5% and since e .....

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ding that the Notification was inapplicable. 4. The matter was assailed before 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 assessee did not place any materi .....

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