2016 (11) TMI 1196

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..... The instant petition at the instance of the Revenue is directed against the order dated 04.06.2008 passed by Rajasthan Tax Board. 2. The Brief facts noticed are that an inspection was carried out in the premises of M/s. Safe Express on 30/11/2001 and it was noticed that the goods were sent by M/s. Wipro GE Medical System Ltd., Jeevan Nagar, Debu Road, and was sent to M/s. Dr. B.Lal Clinic Lab, ....

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....Tax Board also resulted into dismissal of the appeal of the revenue and taking into consideration the Judgment rendered by the Apex Court in the case of ACTO, Flying Squad Vs. M/s. Bajrang Timber Mart (supra). 5. Learned counsel for the Revenue contended that the Assessing Officer had taken into consideration the contradictions and had imposed the penalty in a correct manner and both the Appellat....

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.... both the Appellate Authorities i.e. the Tax Board as well as the Dy. Commissioner (Appeals) without going into the merits of the case have taken into consideration the judgment rendered by the Larger Bench of the Tax Board in the Case of ACTO, Flying Squad Vs. M/s. Bajrang Timber Mart (supra), have allowed the appeal of the assessee which in my view is not justified taking into consideration the ....