2015 (4) TMI 108

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....ovt. Adv. JUDGEMENT JUDGEMENT This revision petition is preferred by the assessee challenging the order passed by the Commissioner of Commercial Taxes under Sec. 35A of the Karnataka Agricultural Income Tax Act, 1957. 2. The Assessing Authority, after considering the returns filed by the assessee, disallowed substantial portion of the expenditure which the assessee had claimed. Aggriev....

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....ate Authority, the effect of which is the Assessing Authority has to consider the case on merits afresh. It is against the said order, the present revision is filed by the assessee. 3. When a power is conferred on the revision authority to initiate suo-motto proceedings on the ground that the order is erroneous and prejudicial in the interest of revenue in that jurisdiction, the only order that....