2011 (7) TMI 1053

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....learned counsel for the petitioner. This revision petition is directed against the order dated January 31, 2008 passed by the Rajasthan Tax Board, Ajmer, whereby appeal filed by the petitioner was dismissed. The assessing officer vide its order dated January 29, 2005 levied penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as, "the Act of 1994"....

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....ying the penalty by the assessing officer. He, therefore, contended that the orders passed by both the appellate authorities may be set aside and order passed by the assessing officer may be restored. I have considered the submissions of learned counsel for the petitioner in the light of reasons assigned by both the appellate authorities for setting aside the penalty order passed by the assessing....