2018 (2) TMI 371

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....: (By Sri. Narayan G. Rasalkar Adv.) Respondents: (By Sri. Ravi Hosamani, Addl. Govt. Adv.) A.S. BOPANNA J., ORDER The petitioner is before this Court assailing the order dated 28th September 2015 passed in Sales Tax Appeal Nos.3307 to 3318 of 2013. 2. The petitioner herein was before the Karnataka Appellate Tribunal ('Tribunal' for short) in the appeals filed under Section 63 of th....

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.... all questions including limitation, since the limitation was also an aspect to be considered subsequently. In that view, it is contended that the order impugned is liable to be set aside. 4. The learned Government Advocate would seek to sustain the order passed by the Tribunal. It is pointed out that the contentions relating to the limitation, in fact, had been urged before the Tribunal and th....

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....e Judge in the s aid order has also arrived at the conclusion that the amendment being with the specific retrospective effect, the assessing officer would be entitled to reopen the  assessment within the period of eight years, as provided therein. 6. In the light of the rival contentions, we have perused the order dated 28^th September 2015. 7. It is seen that the Tribunal, in fact, has....

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....upreme Court on the aspect relating to vested right and in that light, the effect of the amendment to the Act and also the retrospective operation given to such amendment has been considered and the very amendment with regard to which the learned counsel for the petitioner herein is making out a grievance before this Court has been considered and it has been held that the re-assessment could be ma....