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TMI Blog2009 (3) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... ross-objections to an appeal filed by an assessee, if the Department has not preferred any appeal, there was no occasion for the revisional authority to invoke suo motu revisional power since the Tribunal can adjudicate all the issue involved. Section 22A(3) specifically bares exercise of SMR jurisdiction. The impugned order of the Additional Commissioner of Commercial Taxes, Zone I, Bangalore, in S.T.A. Nos. 851, 852 and 853 of 2008 under section 22A(1) of the Karnataka Sales Tax Act, 1957 dated January 29, 2009, is set aside. Appeal allowed. - 10 of 2009 - - - Dated:- 24-3-2009 - MANJULA CHELLUR AND KESHAVANARAYANA K.N., JJ. The judgment of the court was delivered by MRS. MANJULA CHELLUR J. This appeal is filed challenging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... profit earned on labour allowable as per Gannon Dunkerley case [1993] 88 STC 204 (SC)? 7. Is the Additional Commissioner justified in not appreciating the fact that gross receipts figures adopted by assessing authority included the receipts for earlier year and that the appellate authority after examination had adopted the receipts for 2001-02 and 2002-03 in the appeal order? 8. Is the order passed by the respondent/Commissioner just, legal and sustainable? The Deputy Commissioner of Commercial Taxes, Intelligence II, Bangalore, made assessment orders for 2000-01, 2001-02 and 2002-03 under section 12(3) of the KST Act and levied penalty under section 12(4) of the Act by assessment orders dated December 18, 2007, December 29, 2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred second appeals against section 20 order under section 22 for all the three assessment orders. By virtue of the impugned order, the appeals filed under section 22 to the Tribunal by the appellants are jeopardised and the matters are made complicated. When there is a right to file cross-objections to an appeal filed by an assessee, if the Department has not preferred any appeal, there was no occasion for the revisional authority to invoke suo motu revisional power since the Tribunal can adjudicate all the issue involved. Section 22A(3) specifically bares exercise of SMR jurisdiction. Under these circumstances, we pass the following order against the Revenue: The impugned order of the Additional Commissioner of Commercial Taxe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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