TaxTMI 
TaxTMI 
2016 (11) TMI 160
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....r aggrieved against the orders dated 17/8/2011 and 9/10/2015 passed by the Rajasthan Tax Board, Ajmer ('Tax Board') and order dated 31/7/2008 passed by the Assistant Commercial Taxes Officer ('ACTO'), whereby, the appeal filed by the respondent has been accepted by the Tax Board; rectification application filed by the petitioner has been disposed of and assessment has been made aga....
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....prior to levy. The respondents approached the Tax Board by filing appeal. The Tax Board after hearing the Department, on account of non-appearance of the petitioner, decided the matter ex parte and came to the conclusion that the finding recorded by the Deputy Commissioner (Appeals) regarding lack of cogent connection between the nature of work and the imposed tax was not justified as the assumpt....
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....jected rest of the rectifications being beyond the provisions of Section 37/33 of the Act. It is submitted by the learned counsel for the petitioner that the Tax Board was not justified in accepting the appeal filed by the respondent inasmuch as in the Assessment Order, no reasons/cogent connections have been indicated by the A.O for enhancing the amount of purchases from the unregistered dealers....
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....assessment order was passed. The Deputy Commissioner (Appeals) by merely observing that no casual connection between the nature of work and the imposed tax has been indicated, set aside the imposition, however, the Tax Board before whom the petitioner chose not to appear, restored the order passed by the A.O., after considering in detail the reasons given by the A.O. and which were further fortifi....