2019 (12) TMI 931

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..... . RESPONDENTS: SRI T.K.VEDAMURTHY, AGA. ORDER Learned Additional Government Advocate accepts notice for the respondents. 2. The petitioner has assailed the re-assessment orders and the consequential demand notices issued by the respondent No.1 relating to the tax periods 2013-14. 3. The petitioner, a registered dealer under the provisions of Karnataka Value Added Tax Act, 2003 ['Act' for sho .....

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..... gence report dated 27.12.2013 depicts the same. Indeed, a complaint was lodged by the competent authority before the jurisdictional police and FIR has been drawn. The petitioner has also filed PCR No.1563/2019 before the competent Court against thesaid tax consultant and the same is pending consideration. In such circumstances, the prescribed authority ought not to have levied tax on the petitione .....

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..... ispute between the assessee and the tax consultant or merely on the complaint made by the department against the tax consultant, the Revenue should not suffer. Hence, the assessments concluded by the prescribed authority - respondent No.2 subjecting the petitioner to tax liability cannot be faulted with. For the aforesaid reasons, the writ petition stands dismissed with liberty to the petitioner .....

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