2010 (11) TMI 892

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..... icle in dispute was checked by the assessing officer and on production of documents, it was found that the documents were not bearing the seal of any check-post of Commercial Taxes Department of the State, therefore, the assessing officer proceeded on the presumption that the documents were not produced before the check-post and the assessee violated mandatory provisions of section 78(10A) of the .....

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..... s well as the Rajasthan Tax Board both committed an illegality in setting aside the penalty order. I have considered the submissions of learned counsel for the petitioner in the light of the reasons assigned by both the appellate authorities for setting aside the penalty order passed by the assessing officer. There is no dispute in the present case that all the relevant documents were availa .....

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