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TMI Blog2016 (8) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... .P5 order passed by the Commercial Tax Officer by which the petitioners' tax had been assessed at 46,75,884/- under Section 25(1) of the KVAT Act, 2003 for the year 2009-10. 2. Though there is an alternate remedy by way of appeal, the petitioner has approached this Court inter alia contending that the direction issued by the appellate authority as per order dated 22.08.2012 has not been compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority again after issuing notice to the petitioner and considering the reply, passed the impugned order. A perusal of the impugned order would indicate that the assessing authority had given sufficient opportunity to the petitioner to file their objections. 5. The learned counsel for the petitioner has a contention that the direction issued by the appellate authority had not been complied with an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave reported the closure of business fully during the year 2009-10. Therefore the whole closing stock is to be assessable. The assessee has stated that "Estimate must be based on material and supported by reasons", "Best judgment assessment cannot be on assumption and presumption" and "Best judgment assessment ought to be based on material discovered." The above 3 facts were satisfied in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle 226 of the Constitution. Whether the particulars provided by the petitioner in their objection was sufficient enough to consider their defence and to arrive at a finding are all matters which could be considered by the appellate authority in a proper manner. Under such circumstances, I do not think that there is any merit in the contention that there is violation of principles of natural ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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