2009 (9) TMI 900

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..... 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 penalty of Rs. 26,900. Upon perusal of the entire record of the .....

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..... 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 Supreme Court reported in Assistant Commercial Taxes Officer v .....

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..... her 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 required to give in the declaration form(s). We have come across numerou .....

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