2. Heard the learned counsel for the petitioner and the learned Senior Government Pleader.

WP(C).8416/19 4

3. The singular contention urged by the learned counsel for the petitioner is that the first respondent had committed a fundamental error in adopting the revised assessed tax of the year 2007-08 as the basis for revising the assessment and refixing the compounded tax liability for the years 2008-09, 2009-10 and 2010-11. In support of this contention, attention is drawn to Section 7(b) of the KGST Act and reliance is placed on the decisions in Sicilia Hotel Pvt. Ltd (Supra), and Kalyan Tourist Home v. State of Kerala (2017 (2) KLT 761).

4. Opposing the contentions, the learned Government Pleader would submit that, the power for revising the assessment after payment of compounded tax under Section 7(b) cannot be limited to be based only on the tax payable as conceded in the return or accounts or the turnover tax paid for any of the previous consecutive three years. It is contended that there is no inhibition in Section 7 that revision of assessment cannot be on the basis of assessed tax. It is submitted that this position has been succinctly laid down by the Division Bench in Kalika Hotel and Bar, Amballur(M/s) v. State of Kerala (2012 (3) KHC 85) and The Commercial Tax Officer v. M/s Hotel Breezeland Ltd. (2019 (2) KLT 432).

Income Tax Appeal Nos. 135/2019 & 146/2019 are filed challenging a common order passed by the Income Tax Appellate Tribunal, Cochin Bench in ITA Nos.536/Coch/2018 and 537/Coch/2018, dated 12-03-2019. Income Tax Appeal No.313/2019 is filed against the revised order passed by the same Tribunal ITA No.537/Coch/2018, dated 11-10-2019. The assessee was the appellant before the Tribunal, who is the appellant herein. The revenue is the respondent.

2. Appellant is a company registered under the Companies Act, engaged in wholesale and retail trade of beaverages within the State of Kerala, and is a 'State Government Undertaking' falling within the 'Explanation' provided under Section 40 (a) (iib) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for short). With respect to I.T. Appeal Nos. 135, 146 & 313/2019 -5- the assessment year 2014-2015, the Deputy Commissioner of Income Tax, Circle-2 (1), Thiruvananthapuram finalized the assessment of income tax against the appellant, under Section 143 (3) of the Act, through the order of assessment dated 14- 12-2016. But, the Principal Commissioner of Income Tax, Thiruvananthapuram initiated proceedings under Section 263 of the Act and set aside the order of assessment, on holding that the same is erroneous and is prejudicial to the interest of the revenue, to the extent it failed to disallow the debits made in the Profit and Loss Account of the assessee with respect to the amount of surcharge on sales tax and turn over tax paid to the State Government, which ought to have been disallowed under Section 40 (a) (iib) of the Act. Against order of the Principal Commissioner of Income Tax, issued under Section 263 of the Act, dated 25-09-2018, the appellant approached the Tribunal in ITA No.536/Coch/2018.

As a new mother, actor Laura Prepon felt scared and unprepared, as parents often do with their first child. But now a mother of two (and a noted meal prep master), Prepon is sharing everything she's learned about pregnancy and parenting in her second book, "You and I, as Mothers: A Raw and Honest Guide to Motherhood."The half-memoir, half-handbook is an intimate look at Prepon's own experiences paired with advice from fellow moms and experts on topics like stress, survival, and reproductive health."I'll tell you my truth, and not in a whisper," Prepon admitted in the book's opening chapter. "I felt blindsided by motherhood. In the early days, I — someone who generally considers herself confident — felt insecure, clueless, and scared."Visit Insider's homepage for more stories.Like Fiona Apple's

The dispute in this appeal relates to valuation under the Customs Act, 1962 of import of certain items made by the respondent Steel Authority of India Ltd. (SAIL) under two contracts, bearing nos. PUR/PC/MOD/08.01/Pt.II dated 31.10.1989 and PUR/PC/MOD/08.01/Pt-I dated 29th March 1990. These imports were made in connection with modernisation, expansion and modification 1 for their plant at Durgapur in West Bengal. For this purpose, SAIL had floated seven Global Tender Contract Packages. The two contracts were part of these Tender Contract Packages. They were registered with the customs authorities for the purpose of project import benefits in terms of the 1962 Act. The first contract involved in this appeal was with a consortium consisting of a German Company, Hoestemberghe & Kluisch, GMBH and H & K Rolling Mills Engineering Private Limited, an Indian Corporate entity. The second contract was also with a German Company, Siempelkamp Pressen Systeme and the Indian entity was Escon Consultants Private Ltd, with whom the consortium was formed. Both these contracts were in connection with modernisation of SAIL’s rolling mills at the aforesaid plant.

1. Leave granted.

2. This appeal arises out of the final judgment and order dated 14.12.2018 passed by the High Court1 in Writ Petition (Civil) No.2730 of 2018 preferred by the appellant herein.

3. The facts leading to the filing of this appeal, in brief, are as under:-

1

High Court of Delhi at New Delhi CIVIL APPEAL NO. 2377 OF 2020 (@ SLP (C) NO.1169 OF 2019) VODAFONE IDEA LTD (EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED) VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2) & ANR.) 2 A] The appellant-Vodafone Idea Ltd. (earlier known as Vodafone Mobile Services Ltd or VMSL for short) is engaged in providing telecommunication services in different circles.

1. Leave granted.

2. The moot question in this appeal emanating from the judgment and order dated 19.11.2018 in Writ Petition No. 39418/2018 passed by the High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh1 is: whether the High Court in exercise of its writ jurisdiction under Article 226 of the Constitution of India ought Signature Not Verified Digitally signed by to entertain a challenge to the assessment order on the sole DEEPAK SINGH Date: 2020.05.06 16:03:16 IST Reason:

1 For short, “the High Court” 2 ground that the statutory remedy of appeal against that order stood foreclosed by the law of limitation?

Disney keeps remaking its animated classics because they're a proven box-office success.Insider spoke with three former Disney animators who worked on "Beauty and the Beast," "Hercules," "The Lion King," and "Mulan" who shared their thoughts on the adaptations. They were surprised so many of the films they worked on are getting remade, especially the more recent ones from the '90s.None of them were fans of "The Lion King," criticizing the film's lack of emoting and how closely it adhered to the original."I think it's all about the money and growing the company and making the investors and stockholders happy," "Mulan" co-director Tony Bancroft told Insider. Insider also spoke with producers and VFX artists on "Aladdin" and "The Lion King" who pushed back on claims the remakes are simply cash-grabs.If

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