Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s. Fenesta Building Systems (A Unit Of DCM Shriram Limited-Formerly Known As DCM Shriram Consolidated Limited) Versus The Additional Commissioner Of Commercial Taxes Zone II

2016 (6) TMI 344 - KARNATAKA HIGH COURT

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 deserves to be set aside with a further direction that the revision .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 appellate authority and has further directed to compute the tax as pe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

aring 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. However, in the reasoning recorded by the respondent while passing the i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ld 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 point of limitation is accepted. 14. We do not propose to express any .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version