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TMI Blog2025 (2) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... vised by the Additional Commissioner of Commercial Taxes - HELD THAT:- It is not inclined to grant interference in the matter inasmuch as the question as to revisability of Assessment Order of the kind is no longer res integra. In KIRLOSKAR POWER SUPPLY CO. LTD. VERSUS STATE OF KARNATAKA [2006 (6) TMI 490 - KARNATAKA HIGH COURT], it is observed 'Jurisdiction is clearly defined under section 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Sri. Rabinathan G., Advocate). For the Respondents: (By Sri. Aditya Vikram Bhat, AGA). ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The Assessee-Company has filed this appeal under Section 16 of the Karnataka Tax on Entry of Goods Act, 1979 calling in question the order dated 24.02.2020 made by the 1st respondent-Additional Commissioner of Commercial Taxes, whereby the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would fit into the said expression. 3. Having heard the learned counsel for the parties and having perused the Appeal Papers, we are inclined to grant interference in the matter inasmuch as the question as to revisability of Assessment Order of the kind is no longer res integra. In KIRLOSKAR POWER SUPPLY COMPANY, supra, at paragraphs 5, 6 & 7, it is observed as under: "5. Per contra, learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t commissioner similarly has revisionary powers in case of an order being passed by the Deputy Commissioner. Jurisdiction is clearly defined under section 15 of the Act. In the case on hand, it is seen that the Additional Commissioner has rightly invoked his power under section 15 of the Act for the purpose of revising the order passed by the Joint Commissioner. However, while passing the final or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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