Spice Communications Limited, Bangalore vs State of Karnataka

R. Gururajan, J.-This STRP is at the instance of assessee by name Spice Communications Limited. The assessments were completed by the Assessing Officer. Aggrieved by the same, appeals were filed before the Appellate Commissioner. The assessee was unsuccessful before the Appellate Commissioner. Thereafter, a second appeal was filed before the Tribunal. The Tribunal has chosen to pass the impugned order resulting in this STRP by the assessee.

Heard Sri K.P. Kumar, learned Senior Counsel appearing for the assessee. Perused the material placed on record.

Along with the STRP, an affidavit at Annexure-F is filed by the assessee in support of its submission. The affidavit is sworn to by one Sri T. Suryanarayana, learned Counsel who appeared for the assessee before the Tribunal in which certain averments are made against the Tribunal. In the light of this affidavit, we are of the view that the assessee as well can file a review petition before the Tribunal instead of approaching this Court, particularly in the light of the affidavit filed by Sri T. Suryanarayana. In the circumstances, we deem it appropriate to dispose of the petition without expressing any opinion on the merits of the matter. Liberty is reserved to the petitioner to file a review petition before the Tribunal within four weeks from today. In that event, the Tribunal shall take the review petition without insisting upon the question of limitation and shall deal with the review matter in accordance with law. At our instance Smt. Sujatha, learned Government Advocate accepts notice for the State and she is permitted to file her memo of appearance within a period of four weeks. Ordered accordingly.