2025 (2) TMI 471

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..... DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA For the Appellant: (By Sri. M. Thirumalesh, Advocate For Sri. Rabinathan G., Advocate). For the Respondents: (By Sri. Aditya Vikram Bhat, AGA). ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The Assessee-Company has filed this appeal under Section 16 of the Karnataka Tax on Entry of Goods Act, 1979 calling in question the order d .....

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..... ys the expression 'any proceedings' and therefore, the proceedings that culminated into impugned order would fit into the said expression. 3. Having heard the learned counsel for the parties and having perused the Appeal Papers, we are inclined to grant interference in the matter inasmuch as the question as to revisability of Assessment Order of the kind is no longer res integra. In KIRLOSKAR POW .....

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..... ditional Commissioner has power of revision as against the order passed by the Joint Commissioner. Joint commissioner similarly has revisionary powers in case of an order being passed by the Deputy Commissioner. Jurisdiction is clearly defined under section 15 of the Act. In the case on hand, it is seen that the Additional Commissioner has rightly invoked his power under section 15 of the Act for .....

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