2016 (6) TMI 1318

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.... 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 authority had held that assessee by submitting 1....

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....eputy 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 requisite are not readily available at the time ....