2017 (1) TMI 130

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....ER 1. Instant petition is directed against order dt 6.9.2013 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.557/2011/Jaipur, whereby appeal filed by the petitioner was dismissed. 2. Brief facts noticed are that a survey was conducted by the officers of the Revenue on 8.8.2008 and certain documents, loose papers etc. were taken into possession and notice u/s 75(1) of the Rajasthan Value A....

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....rest as well as levied penalty u/s 61 of the Act. 3. The same was assailed before the Dy. Commissioner (Appeals), who took into consideration the material and record of the survey proceedings, and held that the assessee had duly explained with the books of account and the finding recorded by the AO was not proper, and thus deleted the tax, interest as well as the penalty. 4. The Revenue preferre....

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....ions with M/s. Pooja Agencies, Nagaur, in whose case survey was conducted and material was found relating to the assessee and on the basis thereof, proper enquiries were made and taking into consideration all facts, the tax was imposed which was just and proper and ought not to have been interfered by the appellate authorities, and contended that questions of law arise which needs consideration. ....

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.... needed. 7. I have heard learned counsel for the parties and perused the material on record including the survey records produced. In my view, the impugned order is not required to be interfered with. 8. The AO having placed reliance on certain transactions with M/s Pooja Agencies and one Prem Sukh, Nagaur, however, the AO relied on some photocopies without even making proper enquiry from either....