9911796707
TMI Blog1990 (9) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts and circumstances of the case the Tribunal was justified in allowing the appeals of the assessee by holding that no rectification was permissible. 2.. Whether in the facts and circumstances of the case the levy of penalty is sustainable under section 7AA even without recourse to section 17 of the Rajasthan Sales Tax Act. 3.. The brief facts giving rise to these revisions are as under: The non-petitioner is a registered dealer under the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as the Act ). The assessee filed returns for the assessment years 1979-80 and 1981-82 beyond the prescribed time. The assessment orders were made on July 30, 1983 and October 29, 1983 respectively. A notice under section 7AA in the form of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the department Shri Rajesh Balia, contended that there is a provision to impose penalty for late filing of return and penalty has been imposed under section 7AA and mere mentioning of wrong section, i.e., section 17 in the assessment order, does not make the assessment order illegal. He further contended that in view of the provisions of section 19A the department is entitled to get benefit and order shall not be quashed for want of any form, or mistake, defect or omission therein, and thus, the Tribunal is wrong in accepting the appeals. 7.. Mr. Kothari, learned counsel for the assessee contended that rectification can be made only for error apparent from the assessment order and it prohibits imposing of penalty. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liar facts of the case, the Tribunal is wrong in accepting the appeals even when no prejudice has been shown by the assessee. 11.. The contention with regard to showing sufficient reasons for not filing returns in time, the Tribunal has not given any finding on this aspect. The assessee has also stated that the assessing authorities have not stated any reasons regarding his explanation, therefore, it will be deemed to have been decided in favour of assessee. The question is whether assessee has shown sufficient cause or not for not filing the returns in time. The assessee was wrong in presuming that the explanation given by him is sufficient and wrongly assumed that it will be deemed that explanation regarding sufficient cause shown has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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