9911796707
TMI Blog2011 (11) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... which was not raised before the assessing authority - Held that:- Section 85 of the Act of 1994 provides for an appeal to the Tax Board. In terms of sub-section (6) of section 85 of the Act of 1994, it is provided that the Tax Board may admit an appeal or permit the filing of memorandum of cross-objections even after the expiry of the period of limitation. In terms of sub-section (11) of section 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order dated March 26, 2009, passed by the Rajasthan Tax Board whereby the Tax Board was pleased to remand back the matter to the Deputy Commissioner (Appeals) to decide the issue with regard to the set-off which the respondent-assessee was entitled to on the tax found payable with reference to the diesel purchased as raw material by the assessee in the light of the notification dated S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Rajasthan Tax Tribunal. Section 85 of the Act of 1994 provides for an appeal to the Tax Board. In terms of sub-section (6) of section 85 of the Act of 1994, it is provided that the Tax Board may admit an appeal or permit the filing of memorandum of cross-objections even after the expiry of the period of limitation. In terms of sub-section (11) of section 85 of the Act of 1994 it is provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's claim to set off to be considered by the S appellate authority and it was thereafter with the appellate authority to take into consideration all the relevant facts and came to a correct conclusion as regard the tax liability of the respondent-assessee. I find no question of law arising in the present revision from the order dated March 26, 2009 passed by the Tax Board. Consequently, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
