2009 (9) TMI 900

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..... on Department is challenging the order passed by the Rajasthan Tax Board, Ajmer dated May 17, 2002, so also the order passed by the Deputy Commissioner (Appeals), Udaipur dated March 12, 1999 whereby the Deputy Commissioner (Appeals), Udaipur set aside the assessment order dated October 10, 1997 passed by the Assistant Commercial Taxation Officer, Flying Squad, Banswara and set aside the imposed p .....

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..... by the appellate authority dated March 12, 1999 was challenged before the Tax Board, the Tax Board confirmed the order passed by the Deputy Commissioner (Appeals), Udaipur. The Tax Board passed the said order ex parte whereby the appeal of the Department was rejected. In my opinion, the controversy involved in this revision petition is squarely covered with the recent judgment of the honourable .....

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..... important columns are left blank. Those columns are filled in either when scrutiny begins or at the stage of investigation/enquiry. It is important to note that these declaration forms are similar to returns under the Income-tax Act. We are not on the veracity of the contents of that form. Our preface is confined to the importer's (consignee's) refusing to supply particulars which they are require .....

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