TaxTMI 
TaxTMI 
2017 (1) TMI 195
X X X X Extracts X X X X
X X X X Extracts X X X X
....ai 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 contractors to carry out the activities as all work....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es 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 matter back to the Assessing Officer to redeci....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ficates 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, the assessee could not produce the exemption certifi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 moved an application for rectification which too came....