2015 (5) TMI 29

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....Justice J. K. Ranka,J. For the Petitioner : Mr. Nitin Jain ORDER 1. These instant revision petitions are directed against the order dt. 23/8/2013 passed by the Rajasthan Tax Board, Ajmer in appeal Nos. 38 & 39/2013/Ajmer by which the appeals filed by the Revenue were dismissed which relate to assessment years 2007-08 & 2008-09. 2. The brief facts are that the assessee-respondent is a d....

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....n ought to have been part of trading account and the assessee claimed excess input tax credit which was not legally permissible and the Rajasthan Tax Board was unjustified in holding the same. He further contended that questions of law arise out of the order of Tax Board and need consideration of this court. 5. I have considered the arguments advanced by the learned counsel for the revenue and ....

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....ition no. 65/2014 (Commercial Tax Officer Circle-B, Bharatpur vs M/s Narendra Kumar Govind Prasad) decided on 19th January,2015 has analyzed the same issue and come to the conclusion that no question of law is involved as the Tax Board has decided the issue on factual backdrop of the matter which  is also apparent in the instant petition. In this case also both the appellate authorities have ....