TMI Blog2011 (6) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry 31 of the Sixth Schedule to the Act and not a sale taxable under section 5(1) of the Act? Whether the Appellate Tribunal is legally justified in confirming the levy of penalty of ₹ 36,000 under section 12(4) of the Act without appreciating the fact that there was no suppression of turnover detected outside the books of account and that the determination of taxable turnover by the assessing authority was merely based on his best judgment and the opinion expressed by the inspecting authority? Whether the penalty levied under section 12A(1A) of the Act is legally justified in the facts and circumstances of the case? Held that:- the Tribunal has erred in passing the order impugned without going through the relevant material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts to works contract taxable under section 5B of the Act or constitute sales taxable under section 5(1) of the Act? (b) Whether, in the facts and circumstances of the case, the Appellate Tribunal is legally justified in summarily dismissing the appeal filed by the petitioner, without independent examination and application of mind of the contentions of the petitioner that its activity is one of works contract of printing falling under section 5B read with entry 31 of the Sixth Schedule to the Act and not a sale taxable under section 5(1) of the Act? (c) Whether the Appellate Tribunal is legally justified in confirming the levy of penalty of ₹ 36,000 under section 12(4) of the Act without appreciating the fact that there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and penalty orders, the petitioner filed an appeal before the Joint Commissioner of Commercial Taxes (Appeals), Mysore. When the said matter had come up for consideration, the Joint Commissioner of Commercial Taxes (Appeals), on July 4, 2007 in case No. KST.AP.95/2006-07,after appreciation of the oral and documentary evidence and other materials on record, allowed the appeal in part. Not being satisfied with the order passed by the Joint Commissioner of Commercial Taxes (Appeals), the petitioner herein filed an appeal before the Karnataka Appellate Authority, in S.T.A.No. 590 of 2007 for the assessment year 2001-02. When the said matter had come up for consideration before the Tribunal the Tribunal without conducting proper enquiry in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner of Commercial Tax (Appeals), Bangalore Bench B on July 4, 2007. Further it is significant to note that as a matter of fact, the assessing officer on July 6, 2006 has specifically referred that as per the inspection report, the investigating authorities have verified the details of the bank account, the receipts, the bill issues including the order forms including the books of account maintained with the assistance of the assessee. It is the specific case of the petitioner that he has taken some works on contract basis and this aspect of the matter has not been looked into nor considered or decided in a proper perspective. Therefore, we are of the considered view that the order impugned passed by the Tribunal cannot be sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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