9911796707
TMI Blog2010 (6) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act, 1957 (hereinafter referred to as, "the Act") and engaged in food catering. He has opted to remit tax under the composition scheme as provided under section 17(4) of the Act. Accordingly, he has filed the application seeking permission for composition of tax payable in form No. 8 along with statement in lieu of return of turnover/estimated turnover in form No. 9 on April 21, 2004 in the office of the Commercial Tax Officer, 12th Circle, Bangalore and acknowledged copies produced at annexures B and C, respectively. During the assessment year 2004-05, he has furnished the returns in form No. 3, within the stipulated time and remitted the tax applicable therewith. Thereafter, annual return in form No. 4 was filed declaring his gros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued endorsement dated October 16, 2007. Being aggrieved by the endorsement dated October 16, 2007, the appellant herein filed an appeal before the Joint Commissioner of Income-tax (Appeals) and proceedings No. KST.AP.No 141/07-08 dated December 15, 2007 came to be passed and the said matter had come up for consideration before the jurisdictional competent authority and the competent authority accepting the xerox copies of form Nos. 8 and 9, allowed the appeal filed by the appellant. Be that as it may. The Additional Commissioner of Commercial of Commercial Taxes, Zone 1, Bangalore, invoking the revisional powers under section 22-A(1) of the Act, initiated the proceedings in No. ZAC-1/BNG-1/SMR-45/09-10. In turn, the Additional Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed under the statute has been followed. It is submitted by the learned counsel for the appellant that the assessing officer has not given opportunity to substantiate his case while considering the notice issued and there is a substance in the submission of the learned counsel appearing for the appellant. Hence in view of non-compliance of the principles of natural justice and for not conducting proper enquiry in accordance with law and not deciding the matter strictly in accordance with the material on record, we are of the considered view that such orders cannot be sustained and are liable to be quashed. Taking all these relevant factors into consideration, it would suffice for this court to remand the matter before the original autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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