2014 (11) TMI 1060

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent  : C. S. Patil, Government Advocate JUDGMENT This revision petition is filed questioning the order passed by the Karnataka Appellate Tribunal, Bangalore in KST Appeal No. AP.KST.16.2009-2010 dated April 3, 2010.              2. The matter pertains to the assessment year 1999-2000. The petitioner submitted retur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....000 filed by the petitioner on August 23, 2003. 4. Subsequently, the proceedings are initiated against the petitioner under section 12A of the KST Act for assessment of escaped turnover. According to the petitioner, the proceedings under section 12A of the KST Act cannot be initiated in the case of the petitioner, inasmuch as there was neither an original assessment nor reassessment, but it was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... time. The records maintained by the Department makes it clear that the notice under section 12A of the KST Act was issued on March 6, 2003 itself, i.e., within the period of three years from the date of submission of returns. Therefore, the authorities and Tribunal have rightly held that the proceedings are initiated within three years, i.e., within the time stipulated under section 12(5) of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rom the aforementioned, it is clear that the provisions of the KST Act relating to the assessment of escaped turnover shall mutatis mutandis apply to such deemed assessment also. Therefore, it is amply clear that proceedings under section 12A can be initiated even in respect of deemed assessment. Therefore, the contention of the counsel in that regard fails. 9. The order dated April 27, 2005 be....