2017 (1) TMI 195

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....ra For the Respondents : Tanvi Sahai ORDER 1. Instant petition is directed against the order dt. 25.04.2011 passed by the Rajasthan Tax Board, Ajmer (In Short "Tax Board"). 2. The brief facts noticed are that the assessee claims to be a Government of Rajasthan undertaking and is doing business of civil construction work and during the course of its business it also engaged sub contract....

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....h assessment order was passed on the same lives which was again assailed before the Deputy Commissioner (Appeals) who was also not satisfied and passed an order on 13.3.2007 dismissing the appeal which was further assailed before the Tax Board. The Tax Board after considering the facts while setting aside the order of the Assessing Officer as well as the Deputy Commissioner(Appeals) restored the m....

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....ed to be considered. He also contended that certificates were filed before the Tax Board and after getting information under RTI, it was found that the certificates were available on records of the Tax Board and prayed for grant of relief. 6. Per-contra, learned counsel for the respondent contended that it is a case of assessment year 2000-01 and despite more than 10 years having been passed, t....

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.... to reconsider. However, before the Assessing Officer nothing was placed then again matter travelled before Deputy Commissioner (Appeals) and again to Tax Board, where also claim was made but no evidence was filed, nevertheless the Tax Board was again considerate and restored the matter back to the Assessing Officer granting another chance to the assessee but instead of availing an opportunity it ....