https://www.taxtmi.com/caselaws?id=164529 The Tribunal's interference with a reassessment under section 12A of the Karnataka Sales Tax Act, 1957 was found unsustainable because it proceeded on an erroneous assumption that no material from the Income-tax Department existed. The assessment record and the material noticed by the assessing authority had not been properly appreciated, rendering the Tribunal's finding arbitrary and perverse. Where the lower authorities had not fully considered the record, the proper course was remand for fresh examination rather than outright allowance of the appeal. The matter was therefore remanded to the Deputy Commissioner of Commercial Taxes for reconsideration in accordance with law after giving reasonable opportunity. en-us Thu, 10 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164529 The Tribunal's interference with a reassessment under section 12A of the Karnataka Sales Tax Act, 1957 was found unsustainable because it proceeded on an erroneous assumption that no material from the Income-tax Department existed. The assessment record and the material noticed by the assessing authority had not been properly appreciated, rendering the Tribunal's finding arbitrary and perverse. Where the lower authorities had not fully considered the record, the proper course was remand for fresh examination rather than outright allowance of the appeal. The matter was therefore remanded to the Deputy Commissioner of Commercial Taxes for reconsideration in accordance with law after giving reasonable opportunity. Case-Laws VAT and Sales Tax Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164529