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TMI Blog2015 (3) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... mere incident of the documents not being as the Assistant Commercial Taxes Officer, Flying Squad, Bharatpur thought they ought to have been, was not an occasion for levy of penalty. The question of nature of transaction is a matter to be considered in the regular assessment proceeding and where the nature of transaction was improper in law such transaction could have been discarded and requisite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12, S.B. CIVIL MISC. STAY APPLICATION NO. 2587/2012 - - - Dated:- 22-1-2015 - Hon'ble Mr. Justice Mohammad Rafiq,JJ. For the Petitioner : Ms. Tanvi Sahai, Mr. R.B. Mathur ORDER By The Court:- This petition has been filed impugning the order dated 13.02.2012 passed by the Rajasthan Tax Board, Ajmer upholding the order dated 28.07.2007, passed by the Deputy Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the inter-state sale by the respondent-assessee from its Alwar office to its own branch in Morena was vitiated/illegal and on this count alone penalty under Section 76(6) of the Act of 2003 was levied. The matter was considered by the Deputy Commissioner (Appeals) in appeal, who taking into consideration the fact that all the requisite documents were in accompaniment of the goods in transi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments and thus not indicative any intent to evade tax. It was further held by the Tax Board that no inquiry was held by the assessing authority to conclude that the documentation by the respondent-assessee was deliberately conceived with an intent to evade the tax and that the penalty had been levied on mere suspicion. I have considered the impugned order dated 13.02.2012 and am of the consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could at best have referred the matter to the regular assessing authority but could not himself travel beyond his jurisdiction to pontificate on the issue of the irregularity of an inter-state sale being made by the respondent-assessee's Alwar office to its Morena office. This was beyond his jurisdiction. The overall context of the factual situation obtaining on the record of the case is indic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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