TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appeal Allowed: Karnataka HC Sets Aside Revised Assessment; Commissioner Exceeded Powers Under Section 15; Costs Awarded.</h1> <h3>M/s. Toyota Kirloskar Auto Parts Pvt Ltd., Versus Addl. Commissioner of Commercial Taxes, Zone-II, Bengaluru, Commercial Tax Officer, (Enforcement) -42, Bengaluru.</h3> The Karnataka HC allowed the appeal under the Karnataka Tax on Entry of Goods Act, 1979, setting aside the Additional Commissioner's revised Assessment ... Challenge to Assessment Order revised by the Additional Commissioner of Commercial Taxes - HELD THAT:- It is not inclined to grant interference in the matter inasmuch as the question as to revisability of Assessment Order of the kind is no longer res integra. In KIRLOSKAR POWER SUPPLY CO. LTD. VERSUS STATE OF KARNATAKA [2006 (6) TMI 490 - KARNATAKA HIGH COURT], it is observed 'Jurisdiction is clearly defined under section 15 of the Act. In the case on hand, it is seen that the Additional Commissioner has rightly invoked his power under section 15 of the Act for the purpose of revising the order passed by the Joint Commissioner. However, while passing the final order he has chosen to set aside the subsequent assessment order passed by the assessing authority. This could not have been done by him in terms of section 15 of the Act.' It is difficult to countenance the contention of learned AGA that the expression ‘any proceedings’ employed in Section 15 would include the order of the Commercial Tax officer and therefore, the impugned order is sustainable. Appeal allowed. The Karnataka High Court considered an appeal under the Karnataka Tax on Entry of Goods Act, 1979, challenging an Assessment Order revised by the Additional Commissioner of Commercial Taxes. The appellant argued that the Assessment Order by the Commercial Tax Officer was not revisable, citing a previous decision. The respondents defended the order, stating that the proceedings fell under the revisable scope of Section 15. The court referred to a previous case and concluded that the Additional Commissioner exceeded his revisionary powers by setting aside the assessment order. Consequently, the court allowed the appeal, setting aside the impugned order and awarded costs to the appellant.
TaxTMI 
TaxTMI 
