2000 (1) TMI 973

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....t assessment periods by the Rajasthan Tax Board, Ajmer, in the appeals filed by the Assistant Commercial Taxes Officer, Anti-Evasion, Bikaner, against the order passed by the Deputy Commissioner (Appeals), by which he has set aside the penalty levied under section 16(1)(i) of the Rajasthan Sales Tax Act of 1954. 2. The facts giving rise to these revisions are that the respondent which is a depar....

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....hat it is not a case of concealment for the stand taken by the assessee on a debatable issue cannot be said to be not bona fide and unjustified. Lack of mens rea was found for the purpose of sustaining penalty for concealment of such transactions on the part of the assessee. That order has been affirmed by the Board. 3.. During the course of hearing it has been pointed out, while making a request....

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....igh Court on the same point be kept pending in the High Court to await the decision of this Court thereon. The learned Additional Solicitor-General pointed out that the High Court has actually stayed certain demands and assessment for this very reason. It would, therefore, be appropriate that petitioner applies to the High Court for staying further proceedings in the pending matters there to await....

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....the levy is without jurisdiction under article 285(1) read with article 265 of the Constitution of India." 5.. These two questions relate to the substantive levy of tax on the transactions in question. 6.. The proceedings for the transfer application reveal that only such matters before this Court were required to be kept pending in which same question were raised which were pending consid....