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Assistant Commissioner, Works & Leasing Tax, Alwar Versus R.P. Goyal (Contractor) Bharatpur, Rajasthan Tax Board (Ajmer)

2017 (1) TMI 334 - RAJASTHAN HIGH COURT

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 issue .....

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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 - petition dismissed - decided against Revenue. - S.B. Sales Tax Revision Petition No. 484 of 2011 - Dated:- 22-11-2016 .....

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he 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 assess .....

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, a notice u/s 30 was issued and accordingly the AO though issued notice, but none appeared and accordingly levied differential tax of .5%. 3. The same was assailed before the Dy. Commissioner (Appeals), who took into consideration the fact that the .....

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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 .....

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uthorities is improper and is required to be reversed and substantial questions of law arise out of the orders. 6. I have considered the arguments advanced by the Revenue and have perused the orders placed on record. It is a finding of fact recorded .....

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