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2009 (12) TMI 875 - KARNATAKA HIGH COURTWhether the Karnataka Appellate Tribunal was justified in setting aside the order passed by the assessing authority and the appellate authority holding that there was no suppression established by the authorities to reassess the dealer under section 12A of the KST Act and to levy tax and penalty? Held that:- The Tribunal without considering the observations made by the Deputy Commissioner of Commercial Taxes has wrongly stated that the Department did not have any information from the Income-tax Department, which according to us, prima facie is an irregularity committed by the Tribunal. Thus without considering the order of assessment, the Tribunal has observed as if the Department did not secure any information from the Department of Income-tax. Therefore, only on this short ground, the order passed by the Karnataka Appellate Tribunal has to be set aside, as the same is arbitrary and perverse. Answering the substantial question of law in favour of the Revenue
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