2015 (4) TMI 108

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..... s revision petition is preferred by the assessee challenging the order passed by the Commissioner of Commercial Taxes under Sec. 35A of the Karnataka Agricultural Income Tax Act, 1957. 2. The Assessing Authority, after considering the returns filed by the assessee, disallowed substantial portion of the expenditure which the assessee had claimed. Aggrieved by the said order, the assessee preferred .....

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..... sessing Authority has to consider the case on merits afresh. It is against the said order, the present revision is filed by the assessee. 3. When a power is conferred on the revision authority to initiate suo-motto proceedings on the ground that the order is erroneous and prejudicial in the interest of revenue in that jurisdiction, the only order that could be passed is to set aside the erroneous .....

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..... Authority. It is open to the assessee to appear before the Assessing Authority, produce all necessary documents and the Assessing Authority shall consider the claim on merits and in accordance with law, without in any way being influenced by any of the observations made in any of these proceedings.     All questions are kept open. The assessee shall appear before the Assessing Aut .....

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