TaxTMI 
TaxTMI 
2009 (3) TMI 968
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....s appeal is filed challenging the ex parte orders of suo motu revisional authority which has made fresh order of assessment contending as illegal, without jurisdiction and bad on various grounds, raising the following substantial questions of law: "1. Is the Additional Commissioner justified in invoking section 22A(1) of the Act in view of the fact that the order under section 20 is subject-matte....
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....f land and built apartment as works contract receipt? 5. Is the Additional Commissioner justified in withdrawal of deductions granted for KST RC purchases both by assessing authority as well as appellate authority despite clear law under rule 6(4)(n)? 6. Is the Additional Commissioner justified in withdrawing the gross profit earned on labour allowable as per Gannon Dunkerley case [1993] 88 STC ....
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....ich came to be partly allowed by the first appellate authority vide orders dated April 29, 2008 in KST AP 188, 190 and 229 of 2007-08. The appellate authority held that agreement to sell is to be treated as works contract. Therefore, the appellant being aggrieved by such opinion filed second appeal in respect of all the three orders before the Karnataka Appellate Tribunal on June 27, 2008. When th....
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....der of the Appellate Assistant Commis sioner which is in favour of the assessee and against the Revenue. . ." So far as the Karnataka Sales Tax Act, the appellant preferred second appeals against section 20 order under section 22 for all the three assessment orders. By virtue of the impugned order, the appeals filed under section 22 to the Tribunal by the appellants are jeopardised and the matter....