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Judgment
The instant revision has been preferred by the petitioner ACTO, Jodhpur for assailing the order dated 02.08.2017 passed by Rajasthan Tax Board, Ajmer in Appeal No.482/2013/Jodhpur rejecting four identical appeals preferred by the petitioner against the order of the Appellate Authority, setting aside the assessment orders whereby, tax and interest was imposed upon the respondent assessee for four quarters of year 2008-09.
The respondent herein, was involved in commercial transactions with firm named M/s H.G. Metals, Mumbai. The returns were filed for four quarters of the assessment year 2008- 9. Along with its returns, the respondent submitted “C” forms forwarded by the firm M/s H.G. Metal, Mumbai. The assessing officer did not accept the returns of the respondent and imposed tax and interest for four quarters of the year 2008-09 observing that the registration of M/s H.G. Metal stood cancelled by the Sales Tax Department of Mumbai vide order dated 05.02.2010 w.e.f. 01.04.2006 and the “C” forms issued by the said firm were bogus.
Having heard and considered the submissions advanced by learned counsel Shri Hemant Dutt and after going through the impugned order, we find that the order cancelling registration of firm M/s H.G. Metals came to be passed on 05.02.2010 whereas, the transactions in relation whereof, the respondent submitted “C” forms were of the prior years. Even if, the order of cancellation dated 05.02.2010 indicated that the registration of the firm M/s H.G. Metal was being cancelled w.e.f. 01.04.2006, that by itself could not invalidate the transactions entered into during the period prior to issuance of the order dated 05.02.2010.
In view of the above discussion, we are of the view that no question of law is involved in the matter. The impugned order dated 02.08.2017 does not suffer from any infirmity whatsoever. Hence, the revision fails and is dismissed as being devoid of merit.