2014 (10) TMI 67

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..... JUDGMENT 1.    By this petition, the petitioner has assailed the order passed by the Rajasthan Tax Board, Ajmer (In short 'The Tax Board') dated 11.3.2003 in Appeal No.490/2001, whereby it  rejected the appeal filed by the petitioner-department by upholding the order passed by the learned Deputy Commissioner (Appeals), Commercial Taxes Department, Ajmer ( in sho....

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....tion no penalty could be imposed. 3.    Hence, this revision petition. 4.    Mr. RB Mathur, learned counsel for the petitioner-department submits that both the lower Appellate Authorities have committed gross error in reversing the findings given by the AO who had rightly arrived at a conclusion that on provisional assessment, penalty is leviable. 5. &nb....