2010 (3) TMI 1041

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..... rcising the power under section 22A(1) of the Karnataka Sales Tax Act, 1957 (for short, the Act ) is called in question in this appeal. The appellant is a dealer engaged in manufacturing mosaic tiles. Based on the return filed on March 30, 2005, the assessment order was concluded for the assessment year 2001-02. On February 15, 2005, intelligence wing inspected the books of account and based o .....

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..... the appellant's case, the revisional authority is right in exercising the powers under section 22A of the Act for the period March 31, 2002? (2) Whether, the order of revision dated December 24, 2008 under section 22A(1) of the Act sustainable in law? We have heard the learned counsel for the parties. Admittedly, the order passed by the original authority is a best judgment assessment w .....

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