2020 (12) TMI 948

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....ter referred to as the Act for short) by the petitioner against the judgment dated 17.07.2013 passed by the Karnataka Appellate Tribunal (KAT) (hereinafter referred to as 'the tribunal' for short). Since, all the revision petitions arise out of the same judgment passed by the tribunal and similar issues arise for consideration in all the petitions, they were heard analogously and are being decided by this common judgment. 2. Facts leading to filing of these revision petitions briefly stated are that the petitioner is a dealer registered under the Act as well as Central Sales Tax Act, 1956 and is engaged in the business of manufacture and sales of computer and computer peripherals. The subject matter of STRP No.62/2014 is Assessme....

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....2008 respectively.  4. The petitioner thereupon filed an appeal before the first appellate authority. The first appellate authority by orders dated 09.07.2008, 10.07.2008 and 11.07.2008 passed in respect of Assessment Years 2002-03, 2003-04 and 2004-05 partly allowed the appeal in relation to a very small question of statutory forms and dismissed the appeals filed by the petitioner in relation to all other grounds including the ground of deemed acceptance of the applications for rectification.  The petitioner thereupon filed an appeal before the tribunal. The tribunal by an order dated 17.07.2013 dismissed the appeals preferred by the petitioner and maintained the orders passed by the assessing authority as well as the first ap....

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....t to indirectly revising the return in the absence of any provision in the Act. It is further submitted that the petitions do not involve any questions of law and the same stands concluded against the petitioner by findings of fact. It is also pointed out that none of the issues raised by the petitioner can be termed as questions of law and the tribunal by a reasoned and detailed order has decided against the petitioner and therefore, the petitions are liable to be dismissed. 7. We have considered the submissions made by learned counsel for the parties and have perused the record. Admittedly, in the case of the petitioner, the orders have been passed under Section 12C(8) of the Act. Section 12-C(2) of the Act provides that where before c....