M.D. BOOK CENTRE Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE petition questioning correctness of the order passed by the Karnataka Appellate Tribunal dated December 13, 2007, in S.T.P. No. 1000 of 2005 had been filed praying to allow the revision petition and to set aside the order of the first appellate authority and the assessing authority and to re -verify the books of account and to pass orders on merits.

(2.) THE ground of attack before the Appellate Tribunal was that the first appellate authority has erroneously passed the order ignoring the statement of objections filed on September 5, 2002 and September 16, 2002. Further, the Tribunal was required to frame the questions finally arising out of the appeal filed by the assessee, which has not been donedespite the legal grounds urged in the appeal. Therefore, the matter requires further consideration. Hence, this revision petition.

(3.) WITH reference to the abovesaid submissions of the learned Counsel for the petitioner Sri B.P. Gandhi, we have carefully examined the impugned judgment passed by the Tribunal with a view to find out as to whether the impugned order warrants interference by this Court. The Tribunal after referring to the legal grounds urged before it has framed the following question and answered the same in favour of the assessee: