(1.) THE appellant herein namely Bharti Airtel Ltd. (formerly m/s. Bharti Televentures Ltd.), has challenged the order dated 16-3-2007 passed by the learned Single Judge of this Court in W. P. No. 1537/07 (T-RES) (reported in 2007 (3)AIR Kar R 309) declining to interfere with and quash the order of Re-assessment dated 12-1-2007 passed by the 3rd respondent-Deputy Commissioner, Commercial Tax, audit-42, DVO-4, Bangalore (hereinafter referred to as the "assessing Authority" for short) and consequent 12 notices of demand issued by him for the months of April 2005 to march 2006 demanding the tax from the appellant-company quantified thereunder. The learned single Judge declined to interfere with and quash the said order and notices on the ground that the Appellant did not avail the statutory remedy provided under the karnataka Value Added Tax Act, 2003 (hereinafter referred to as the ("kvat Act" for short ). Therefore, the appellant has also challenged the legality and correctness of the said order of re-assessment.
(2.) STATED in brief the case of the appellant-assessee company as averred in its W. P. No. 1537/07 are as under :
(3.) WE have heard the arguments of Sri. Sridharan, learned counsel for the Appellant-Assessee and also Sri. K. G. Raghavan, learned Senior Counsel for Respondent Nos. 1 to 3, and Sri Aravind Kumar, learned Additional solicitor General for Respondent Nos. 4 and 5. We have also perused the impugned order of the learned single Judge and the reassessment order of 3rd respondent-Assessing Authority and other material produced on record by the Appellant.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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