REGENT COMPUTRONICS PVT. LTD.

T.S SHIVAKUMAR Appellant

V/S

COMMISSIONER OF COMMERCIAL TAXES, BANGALORE Respondents

Referred Judgements :-

C. PARIKH & CO. VS. CIT [REFERRED TO]
IQBAL AHAMED VS. DCCT [REFERRED TO]
T.H. VENKATEGOWDA VS. COMMISSIONER OF COMMERCIAL TAXES [REFERRED TO]
MALABAR INDUSTRIAL CO LTD. VS. CIT [REFERRED TO]
STATE OF KERALA VS. BUILDERS ASSOCIATION OF INDIA [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. G M MITTAL STAINLESS STEEL PVT LTD [REFERRED TO]
AMIYA BALA PAUL VS. COMMISSIONER OF INCOME TAX SHILLONG [REFERRED TO]
MYCON CONSTRUCTION LIMITEDG H REDDY AND ASSOCIATES VS. STATE OF KARNATAKADEPUTY COMMISSIONER OF COMMERCIAL TAXES [REFERRED TO]
WIPRO INFOTECH LTD VS. DEPUTY COMMISSIONER OF COMMERCIAL TAXES INTELLIGENCE MYSORE ZONE [REFERRED TO]
B V SUBBA REDDY VS. DEPUTY COMMISSIONER OF COMMERCIAL TAXES [REFERRED TO]
KARNATAKA STATE CONSTRUCTION CORPORATION LIMITED VS. STATE OF KARNATAKA [REFERRED TO]
KAMATH RESTAURANT VS. ADDITIONAL COMMISSIONER [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ABDULKARIM STONE CONTRACTOR [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MAX INDIA LTD. [REFERRED TO]

JUDGEMENT

(1.) The assessee is questioning the correctness and the legality of the order passed by the Commissioner of Commercial Taxes dated 14-3-2007 whereunder the Revisional Powers under Section 22A(2) of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the Act' for short) came to be exercised which is at Annexure-A.

(2.) The facts in nut shell are as follows:

(3.) We have heard Sri. Chaitanya, learned Counsel appearing for the appellant-assessee and Smt. Geetha Menon, learned Counsel appearing for the respondent revenue.

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T S SHIVAKUMAR Vs. COMMISSIONER OF COMMERCIAL TAXES

Referred Judgements :-

JUDGEMENT

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