9911796707
TMI Blog2009 (9) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing authority has found that he himself has visited and has investigated the genuineness of the dealers who is said to have issued form No. 32 filed by the revision petitioner and after making cross-verification has come to the conclusion that they are bogus in nature and no such dealers are available at the addresses mentioned in the invoices. In fact the discussion made by the Tribunal at paragraph Nos. 6 to 9 is a complete answer by itself to the grounds now urged by the revision petitioner. Revision dismissed. - 9 of 2009 - - - Dated:- 8-9-2009 - SHYLENDRA KUMAR D.V. AND ARAVIND KUMAR , JJ. ORDER:- The order of the court was made by ARAVIND KUMAR J. The assessee is carrying on the business in furniture and is regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 25, 2003 was based on the report of the intelligence authorities and subjected to tax certain turnovers and the said intelligence report had not been furnished to the assessee and also on the ground that declaration in form No. 32 had been issued by those dealers who had supplied goods to the petitioner, which revealed that on the first sales, the tax had been levied. On examination of these contentions by the first appellate authority, the first appellate authority has come to the following conclusion: The appellant is in the habit of purchasing this furniture at his door step, the sellers who come along with the furniture also issue sale invoices on the spot along with form 32 declarations. The sale invoices issued by these sellers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... himself made before the inspecting authority, a copy of which is retained by the appellant. Moreover, the appellant did not respond to the proposition notice and the endorsements issued by the assessing authority. Had the appellant approached the assessing authority with a request to provide a copy of the inspection report, the same could have been made available. In fact the appellant had already retained a copy of his own statement made before the ACCT (Int)-VIII, South Zone, Bangalore. Hence the contentions raised by the appellant are devoid of merit and the appellant has failed to prove before the assessing authority and the appellate authority regarding the payments made to those six dealers who have sold furniture to the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to raise such contention before the Tribunal and in conclusion it held that the petitioner cannot take advantage of its own lapses and now plead that an opportunity was not given after lapse of several years that too, after having received the proposition notice and not having filed objections to the same. The Tribunal on examination of the said contentions did not find merit in the appeal and accordingly dismissed the same. Aggrieved by the same the assessee has filed this revision under section 23(1) of the Karnataka Sales Tax Act, 1957 read with section 8A of the KAT Act, 1956 and reiterates the contentions raised before both the appellate authorities. We have heard Sri Hema Kumar, learned counsel appearing for Sri R.V. Prasad, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made use of. In fact even on merits with regard to form No. 32, the assessing authority has found that he himself has visited and has investigated the genuineness of the dealers who is said to have issued form No. 32 filed by the revision petitioner and after making cross-verification has come to the conclusion that they are bogus in nature and no such dealers are available at the addresses mentioned in the invoices. In fact the discussion made by the Tribunal at paragraph Nos. 6 to 9 is a complete answer by itself to the grounds now urged by the revision petitioner. Hence, we are of the view that this is not a fit case to admit the revision petition and accordingly revision petition is not admitted and is dismissed at the stage of adm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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