TMI Blog2015 (7) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... order goes to show that in the order it is acknowledged that the assessee had filed its objections 'which are gone through and found untenable'. Merely stating that the reply is untenable would not be sufficient. What was the reply to the show-cause notice and why the same was found to be untenable, has not been stated in the order. The order of assessment dated 29.10.2013 passed by the Enterta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Karnataka Entertainment Tax Act, 1958, proposing to impose 10% Entertainment Tax on sale of tickets of ₹ 55,000/- and sponsorship fees received to the tune of ₹ 47,50,000/-, totaling to ₹ 48,05,000/-. In response to the same, appellant filed its reply dated 24.10.2013. Thereafter, vide order dated 29.10.2014, Entertainment Tax at the rate of 10% on the said amount of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tage. 2. In the writ petition, petitioner had challenged the proposition notice dated 14.8.2013 on the ground that various material, on which the Department relied upon, were not provided along with the notice. Besides that, the order passed by the assessing authority was also challenged, primarily on the ground that though the reply dated 24.10.2013 had been given to the proposition notice dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply is untenable would not be sufficient. What was the reply to the show-cause notice and why the same was found to be untenable, has not been stated in the order. Learned counsel for the respondents could not justify the same and has fairly submitted that the Assessing Officer may be directed to pass a fresh order after considering the reply. 4. In view of the aforesaid, we are of the opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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