CST & VAT : Where Revisional Authority initiated revisional proceedings against assessee and set aside order passed by Appellate Authority, if he was of opinion that order of Appellate Authority was prejudicial to interest of revenue, it was for him to assign reasons for setting aside same
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[2014] 49 taxmann.com 114 (Karnataka)
HIGH COURT OF KARNATAKA
Deendayal Mahesh Kumar
v.
Additional Commissioner of Commercial Taxes*
K.L. MANJUNATH AND A.N. VENUGOPALA GOWDA, JJ.
STA NO. 501 OF 2012†
OCTOBER 9, 2013
Section 22A of the Karnataka Sales Tax Act, 1957 - Revision - Procedure of - Assessment year 2002-03 - Revisional Authority, exercising suo motu powers vested in him under section 22A(1), initiated revisional proceedings against assessee and set aside order passed by Appellate Authority - Whether if Revisional Authority was of opinion that order of Appellate Authority was prejudicial to interest of revenue, it was for him to assign reasons for setting aside same - Held, yes [Para 4] [Matter remanded]
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■■■
[2014] 49 taxmann.com 114 (Karnataka)
HIGH COURT OF KARNATAKA
Deendayal Mahesh Kumar
v.
Additional Commissioner of Commercial Taxes*
K.L. MANJUNATH AND A.N. VENUGOPALA GOWDA, JJ.
STA NO. 501 OF 2012†
OCTOBER 9, 2013
Section 22A of the Karnataka Sales Tax Act, 1957 - Revision - Procedure of - Assessment year 2002-03 - Revisional Authority, exercising suo motu powers vested in him under section 22A(1), initiated revisional proceedings against assessee and set aside order passed by Appellate Authority - Whether if Revisional Authority was of opinion that order of Appellate Authority was prejudicial to interest of revenue, it was for him to assign reasons for setting aside same - Held, yes [Para 4] [Matter remanded]
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