2013 (11) TMI 653

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..... r - Held that:- The learned appellate authority as well as the learned Tax Board has recorded a concurrent finding of fact based on proper appreciation of materials on record while construing the circular issued by the State Government. Therefore, in my considered opinion, there is no infirmity, much less legal infirmity, in the impugned order passed by the learned Tax Board - Decided against Reve .....

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..... ent order, the assessee preferred appeal before the learned Deputy Commissioner (Appeals), Commercial Taxes, Ajmer, and the appellate authority after hearing the rival submissions, vide its order dated 10th of December 2010 allowed the appeal by upsetting the assessment order passed by the assessing authority. While interpreting the recitals contained in the circular issued by the State Government .....

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..... assessment order passed by the assessing authority. Feeling disgruntled from the order of the learned appellate authority, the petitioner Revenue has preferred an appeal to learned Tax Board and the said effort has also proved to be abortive. The learned Tax Board has fully concurred with the findings and conclusions recorded by the appellate authority. I have heard the learned counsel for th .....

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