2015 (1) TMI 1276

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..... assessee's case itself in CIT v. McDowell and Co. Ltd. [2014 (11) TMI 272 - KARNATAKA HIGH COURT ] in favour of assessee - I. T. A. No. 434 of 2009 - - - Dated:- 23-1-2015 - N. Kumar And B. Veerappa, JJ. For the Petitioner : K. V. Aravind For the Respondent : S. R. Anuradha JUDGMENT N. Kumar, J. 1. Smt. S. R. Anuradha, learned counsel takes notice to the respondent. .....

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..... as required to be set aside and the matter remitted back for fresh adjudication became academic in view of the reassessment being set aside ? 3. Whether the Tribunal was correct in holding that a sum of ₹ 13,78,41,600 sales tax amount collected and not paid during the current assessment year will not be hit by section 43B of the Act in view of the Board circular and the Bombay Sales tax .....

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