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TMI Blog2014 (11) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... nment Advocate JUDGMENT This revision petition is filed questioning the order passed by the Karnataka Appellate Tribunal, Bangalore in KST Appeal No. AP.KST.16.2009-2010 dated April 3, 2010. 2. The matter pertains to the assessment year 1999-2000. The petitioner submitted return on August 24, 2000. No assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003. 4. Subsequently, the proceedings are initiated against the petitioner under section 12A of the KST Act for assessment of escaped turnover. According to the petitioner, the proceedings under section 12A of the KST Act cannot be initiated in the case of the petitioner, inasmuch as there was neither an original assessment nor reassessment, but it was a case of only deemed assessment. He furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... makes it clear that the notice under section 12A of the KST Act was issued on March 6, 2003 itself, i.e., within the period of three years from the date of submission of returns. Therefore, the authorities and Tribunal have rightly held that the proceedings are initiated within three years, i.e., within the time stipulated under section 12(5) of the KST Act. 7. We are unable to agree with the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the KST Act relating to the assessment of escaped turnover shall mutatis mutandis apply to such deemed assessment also. Therefore, it is amply clear that proceedings under section 12A can be initiated even in respect of deemed assessment. Therefore, the contention of the counsel in that regard fails. 9. The order dated April 27, 2005 bearing No. JDN/C.R.4/05-06 empowers Sri Ashok kumar Manoli to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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