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2019 (4) TMI 526 - KERALA HIGH COURTValidity of assessment - Section 25 of KVAT Act - whether an assessment under Section 25(1) can be sustained on the allegations constituting ingredients of Section 26 of the KVAT Act? - Held that:- The assessment is not made under Section 26 of the KVAT Act based on any allegation that the Assessing Authority has reason to believe that the appellant was carrying on business in the name of or in association with the partnership firm to which Sri. Abdul Ashraf and Sri. Narendra Patali are partners. On the otherhand, the case seems to be that, the partnership to which the revision petitioner, his wife and daughter are the partners, was conducting business in the inspected premises. For arriving such a conclusion, there is absolutely no materials available with the Assessing Authority. The reliance placed by the Appellate Authorities on the partnership deed and lease agreement produced by the appellant, will not in any manner help the Assessing Authority to confirm the assessment made in the name of the appellant. The assessments impugned in the Revision Petitions are not sustainable - appeal allowed - decided in favor of appellant.
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