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TMI Blog2016 (6) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... . R.B. Mathur, for the petitioner. Mr. Devendra Kumar, for the respondent ORDER This Sales Tax Revision petition has been filed against the order dated 3-4-2006, passed by the Rajasthan Tax Board, Ajmer (hereinafter `the Board') dismissing a second appeal filed by the department and upholding the order of the appellate authority. The appellate authority had held that assessee by submitting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Commissioner (Appeals) by his order dated 23-2-2005 following the judgment of the Hon'ble Supreme Court in case State of Rajasthan Vs. D.P. Metals [(2001) 124 STC 611], set aside the order imposing penalty visited by the Assessing Officer. In D.P. Metal (supra) the Hon'ble Supreme Court has held that if by mistake some of the documents requisite are not readily available at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered view that both the first appellate authority and the Tax Board have not committed any illegality in passing the impugned orders setting aside the Assessing Officer's order of penalty under section 78(5) of the 1994 Act. The revision petition is without any force.
Consequently, the revision petition is without any force and the same is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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