TMI Blog2016 (6) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants 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 deserves to be set aside with a further direction that the revision/s shall stand restored to the file of Additional Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereby, for the reasons recorded in the order, the revisional authority has set aside order of the first appellate authority and has further directed to compute the tax as per the operative portion of the order. 2. We would have referred to the relevant facts. However, both learned counsel appearing for the appellant, Mr. Harish V.S. and learned counsel for respondent, Mr. Shivayogiswamy conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, there is no discussion whatsoever on the issue of limitation. 11. Learned Counsel appearing for the respondent is also unable to show any discussion dealing with the point of limitation. He only submitted that as per the principles of doctrine of merger, the limitation period should not operate as a bar to the revisional authority in exercise of the power. 12. Whereas learned Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 15. In view of the above, we find that the impugned order passed by the respondent deserves to be set aside with a further direction that the revision/s shall stand restored to the file of the Additional Commissioner of Commercial Taxes- respondent herein. The respondent shall consider the matter again in light of the observations made by us in the present order and after giving an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Commissioner of Commercial Taxes-respondent herein. Respondent shall consider the matter again in light of the observations made by this Court in the present order and after giving an opportunity of hearing to the appellant, appropriate order shall be passed in accordance with law as early as possible preferably within three months from the da te of receipt of certified copy of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
