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2016 (6) TMI 988 - KARNATAKA HIGH COURT

2016 (6) TMI 988 - KARNATAKA HIGH COURT - TMI - Best judgement assessment - inclusion of turnover relating to branch office - enhancing the declared turnover of the assessee by 10% inter alia rejecting the other claims made by the assessee - Karnataka Value Added Tax Act, 2003 (KVAT) - Held that:- In the present case, we do not see any such nexus established by the authorities to the estimation made enhancing the declared turnover by 10%. It is the categorical contention of the assessee that all .....

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in favor of assessee. - STRP Nos.200001/2015 & 200005-15/2015 - Dated:- 10-3-2016 - MR. ASHOK B. HINCHIGERI AND MRS. S. SUJATHA, JJ For the Petitioner : Sri L.B. Bannikoppa, Advocate For the Respondent : Sri A. Syed Habeeb, AGA ORDER MRS. S. SUJATHA, J These revision petitions are preferred by the assessee challenging the common judgment passed by the Karnataka Appellate Tribunal, Bangalore in STA No.1933 to 1944 of 2013. 2. The petitioner/assessee is a registered dealer under the provisions of .....

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nting some reliefs claimed by the assessee. However, the best judgment assessment made by the assessing authority enhancing the declared turnover by 10% remained undisturbed. Being dissatisfied, the appellant carried the matter in appeal before the Karnataka Appellate Tribunal. The Tribunal dismissed the appeal confirming the enhancement of declared turnover by 10% made by the authorities. In the circumstances, these revision petitions. 3. The question of law that would arise for the determinati .....

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r the assessing authority to reject the books of account and conclude the assessment by best judgment, enhancing the declared turnover by 10%. It is also contended that the best judgment assessment does not reveal any reasons for the enhancement made. Learned counsel further submits that the assessing authority wrongly levied penalty under Section 72 of the Act without any basis. The First Appellate Authority and the Tribunal without examining the contentions of the assessee in right perspective .....

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t by the assessee to interfere with the judgment and order passed by the Tribunal and in support of his contention, he placed reliance on the judgment of the Apex Court in the case of Commissioner of Sales Tax v. H.M. Esufall, H.M. Abdulali [1973] 2 SCC 127. 7. Having heard rival submissions of the parties and perusing the material on record, we have noticed that the assessing authority has rejected the books of account and concluded the best judgment assessment for the reasons that no branch ce .....

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ent, so that the higher authorities may also know the basis adopted by the authority while arriving at the conclusion and determining the turnover. This vital aspect is lacking in the present case. 8. At this juncture, it is significant to note that in the judgment of H.M. Esufall, H.M. Abdulali's case (supra) referred by the learned counsel appearing for the revenue, the Apex Court was considering the case of suppression of turnover and the same being admitted by the assessee. In that conte .....

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