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2016 (6) TMI 344 - KARNATAKA HIGH COURT

2016 (6) TMI 344 - KARNATAKA HIGH COURT - [2016] 92 VST 320 (Kar) - Computation of tax - as per operative portion of the order - Appeallant conceded that the matters are covered by the earlier decision of this Court in appellants own case - Held that:- as there is no dispute that the matters are covered by this court in the appellant's own case reported in [2016 (4) TMI 618 - KARNATAKA HIGH COURT], in our view, similar order can be passed. Hence, the impugned order passed by respondent-authority .....

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is order. - Appeal allowed by way of remand - STA No. 100/2016 & STA Nos. 112-122/201 - Dated:- 24-3-2016 - MR. JAYANT PATEL AND MRS. B.V.NAGARATHNA JJ. For the Appellant: Sri. Harish. V.S, Advocate For the Respondent: SRI. K.M. Shivayogiswamy, AGA JUDGMENT All these appeals are directed against order passed by the Additional Commissioner of Commercial Taxes in exercise of revisional power whereby, for the reasons recorded in the order, the revisional authority has set aside order of the first a .....

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ment period in the present group of appeals. 3. Learned counsel appearing for both sides pray that a similar order may be passed in the present matter. 4. We may record that, this Court in the above referred matter in its decision dated 3.3.2016 has inter alia, observed thus: 10. We are emphasizing on the aforesaid aspects in order to take cognizance of the fact that the respondent was fully conscious about the point of limitation taken by the appellant in response to the show cause notice. Howe .....

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at the date for the purpose of exercise of the revisional power should be counted from the date of reassessment made by the assessing authority and not the First Appellate Authority. 13. In our view, in any case, it was required for the respondent to examine and deal with the point of limitation which was expressly raised by the appellant. The aforesaid aspects of limitation, in our view, would be one of the vital aspects and it would completely change the basis of the order, in the event the po .....

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