2016 (6) TMI 1318

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.... Ms. Tanvi Sahai on behalf of Mr. R.B. Mathur, for the petitioner. Mr. Devendra Kumar, for the respondent ORDER This Sales Tax Revision petition has been filed against the order dated 3-4-2006, passed by the Rajasthan Tax Board, Ajmer (hereinafter `the Board') dismissing a second appeal filed by the department and upholding the order of the appellate authority. The appellate authori....

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.... under Section 78(5) of the 1994 Act. The Deputy Commissioner (Appeals) by his order dated 23-2-2005 following the judgment of the Hon'ble Supreme Court in case State of Rajasthan Vs. D.P. Metals [(2001) 124 STC 611], set aside the order imposing penalty visited by the Assessing Officer. In D.P. Metal (supra) the Hon'ble Supreme Court has held that if by mistake some of the documents requi....