2019 (4) TMI 1549

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....novo re-assessment orders by considering the books of accounts produced along with the rectification applications filed on 21.6.2016 vide Annexures J, K and L for the tax periods 2006-07, 2007-08 and 2008-09 respectively.   2. The petitioner was a dealer registered under the provisions of the Karnataka Value Added Tax Act, 2003 (for short 'the Act') during the relevant tax periods. The petitioner was engaged in trading of PVC pipes, GI pipes and fittings, electrical goods and drip irrigation equipments. Relating to the tax periods 2006-07, 2007-08 and 2008-09, respondent No.1 has concluded the re-assessment after issuing notices for production of books of accounts and the proposition notices under the provisions of Section 39(1) of ....

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....rawal of the appeal without assigning any reasons; the request of the appellant to withdraw the appeal is examined; with voluntary withdrawal of the appeal, there is no issue for consideration for this office at this point of time. Hence, the appeal is dismissed as withdrawn. Such being the position, there was no impediment for the respondent No.1 to consider the request of the petitioner for rectification as sought for. Learned counsel placed reliance on the orders of this Court in the case of M/s Gold Finch Hotels Private Limited Vs. Deputy Commissioner of Commercial Taxes (Audit) in W.P.Nos.51975-986/2013 (D.D.22.11.2013) as well as Sri.P. Giri Raju Vs. The Commercial Tax Officer (Audit) in W.P.No.16563/2015 and allied matters (D.D.28....

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....arned counsel appearing for the parties and perused the material on record. 9. The factum of this case revolves around the endorsement issued by the prescribed Authority respondent No.1 in rejecting the request of the petitioner for rectifying the re-assessment orders relating to the tax periods in question. 10. Section 69 of the Act can be invoked with a view to rectify the mistake apparent from the record. It is the primary ground of the petitioner that the books of accounts were not considered by the prescribed Authority while concluding the assessments which would otherwise drastically have an impact on the total tax liability determined. The reason assigned by the prescribed Authority for rejecting the rectification applications ....