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TMI Blog2009 (12) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment, the Tribunal has observed as if the Department did not secure any information from the Department of Income-tax. Therefore, only on this short ground, the order passed by the Karnataka Appellate Tribunal has to be set aside, as the same is arbitrary and perverse. Answering the substantial question of law in favour of the Revenue - 47 of 2007 - - - Dated:- 10-12-2009 - MANJUNATH K.L. AND ARAVIND KUMAR , JJ. ORDER:- The order of the court was made by K. L. MANJUNATH J. The State has come up with this revision challenging the legality and correctness of the order passed by the Karnataka Appellate Tribunal, Bangalore in S.T.A. No. 1186 of 2005 dated August 24, 2006. The appeal is admitted to consider the following qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March 31, 2005, the assessee filed an appeal before the Joint Commissioner of Commercial Taxes in Appeal No. KST. Appeal 69/2005-06, which came to be dismissed on October 1, 2005 under section 20(5) of the KST Act. Aggrieved by the concurrent findings, the assessee filed an appeal before the Karnataka Appellate Tribunal, Bangalore, in S.T.A. No. 1186 of 2005, which appeal came to be allowed by setting aside the order of the Joint Commissioner of Commercial Taxes (Appeals) DVO, Malnad Division, Shimoga, on August 24, 2006. Questioning the said order, the present revision is filed. The learned Government Pleader submitted that the Tribunal has committed a serious error in not considering the statement made before the income-tax authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the order of assessment, the Tribunal has observed as if the Department did not secure any information from the Department of Income-tax. Therefore, only on this short ground, the order passed by the Karnataka Appellate Tribunal has to be set aside, as the same is arbitrary and perverse. We are of the view that if the assessment officer or appellate authority had not considered the material available on record, it was open for the Appellate Tribunal to remand the matter to the assessing officer to consider the case of the assessee. Instead of doing so, by overlooking the documents which are available on record, the Tribunal has erroneously passed the order by allowing the appeal of the assessee. In the circumstances, answering the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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