9911796707
TMI Blog2011 (2) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... iction has been redefined. In view of the aforesaid Government orders, we do not see any substance in the first contention. In so far as the second contention as the order discloses the main grounds on which the input tax have been disallowed is the documents on which reliance is placed do not indicate payment of tax or the genuineness of the document is doubtful and the assessing authority has not properly applied his mind. All these may be a good ground to set aside the assessment order. But after setting aside the order as the matter was remitted back to the assessing authority on other aspects, the revisional authority should have directed the assessing authority to reappreciate the material on record in this regard also and pass app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aluk. During the course of such investigation, the assessee was also found to be one among the persons who have not declared the taxable sales of granites. On the basis of the information secured from the investigation, the investigation authority concluded the assessment under section 38(7) of the Karnataka Value Added Tax Act, 2003 (for short, hereinafter referred to as the Act ). He levied penalty and interest. The assessments were concluded and a demand notice was issued. The matter was taken to the appellate forum under section 62 of the Act. The appellate authority allowed the appeals by way of annulling the audit orders without the authority of law. Therefore the proceedings were initiated under section 64(1) of the Act. The revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he allocation of the area by issue of a direction under section 61(1) of the Act, the revisional authority had no jurisdiction to make the reassessment. Secondly, he contended that in the absence of any fresh evidence being available, the question of passing a second reassessment order as contemplated under section 39(2) of the Act is without jurisdiction. Therefore, the impugned order requires to be set aside. Per contra, the learned counsel for the Government supported the impugned order. Section 64 confers revisional powers on Additional Commissioner and Commissioner. In other words, this power is conferred under the authority by statute. Therefore, no direction or notification needs to be issued for conferring such powers. But for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing authority has not properly applied his mind. All these may be a good ground to set aside the assessment order. But after setting aside the order as the matter was remitted back to the assessing authority on other aspects, the revisional authority should have directed the assessing authority to reappreciate the material on record in this regard also and pass appropriate orders. Therefore to that extent probably the order passed by the revisional authority cannot be sustained. Hence, we pass the following orders: All the four appeals are partly allowed. The question whether the assessee is entitled to deduction of input tax is to be adjudicated by the assessing authority on the basis of the material available on record taking not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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