2010 (2) TMI 1101

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....ered by K.L. Manjunath J.-Though the matter is listed for admission, by consent of the parties, the appeal is heard on merits. The assessee has come up in this appeal being aggrieved by the order passed by the Additional Commissioner of Commercial Taxes, Zone I, Bangalore, dated January 13, 2009 passed under section 64(1) of the Karnataka Value Added Tax Act, 2003 (for short, hereinafter ref....

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....Joint Commissioner is prejudicial to the interest of the Revenue, initiated suo motu proceedings invoking the powers of the Act and by its order dated January 13, 2009, the order passed by the Joint Commissioner of Commercial Taxes was set aside by restoring the order passed by the assessing officer. This order is called in question in this appeal.   Though several grounds are urged in the....

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....order passed by the Additional Commissioner and remand the matter to the appellate court. According to him, even if the Additional Commissioner was of the opinion that the order of the assessing officer was bad in law, he should have remanded the matter to the appellate court for fresh consideration in accordance with law and not to the assessing officer. The learned Government Advocate submits....