TMI Blog2014 (4) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... to revenue for fresh opportunity to the petitioner of personal hearing and the authority may also summon such of the records as deemed necessary for taking final decision, Rule is made absolute - Decided in favour of assessee. - Writ Petition No.5273/2014 (T-RES) - - - Dated:- 12-2-2014 - Dr. Jawad Rahim, J. For the Appellant : Sri K M Shivayogiswamy, Adv. For the Respondent : Sri S V Girikumar, Aga JUDGEMENT JUDGEMENT Per: Jawad Rahim: The petitioner, a partnership concern in business of providing/letting out the premises converted into marriage hall at Palace Ground, Bangalore, is registered under the Karnataka Tax on Luxuries Act, 1979. 2. In this writ action, the petitioner seeks writ in the nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt authority, based on the actual facts but, without considering the reply of the petitioner. 7. The grievance of the petitioner is respondent issued notice calling for books of accounts for the period 2012-13 to conclude the assessment for the relevant period. On receipt of the said notice, the Accountant of the petitioner firm appeared before the respondent on 22.10.2013 and produced all books of accounts but without reference to the books of accounts. It is alleged, the respondent authority issued proposition notice based on the Inspection Report, proposing to levy tax. 8. It is further alleged that the respondent authority has reproduced the discrepancies in the said report and asked the petitioner to file objection in 7 days. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to permit him personal hearing and showed willingness to produce any other documents for further clarification. 12. From the impugned order, it could be seen that the authority has not acceded to the request of the petitioner to grant personal hearing. No doubt, the authority has referred to the books of accounts but as the petitioner is going to be saddled with tax liability, undoubtedly, hearing of the petitioner is essential. 13. In the circumstances, the impugned order Annexure 'C' is set aside and consequently, demand notice Annexure 'D'. Matter stands remanded back to the respondent authority to give opportunity to the petitioner of personal hearing and the authority may also summon such of the records as deem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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