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2019 (3) TMI 1708 - HC - VAT and Sales TaxExercise of statutory jurisdiction for reaching a just conclusion - reassessment in case of an objection either under Section 26(3) of ‘the Act’ on an internal audit or under Section 33 of the Act - whether or not, the law permits the Assessing Authority to routinely carry out multiple reassessment proceedings, perhaps, we would not express ourselves for the present but would definitely reserve our opinion for expression in an appropriate case? HELD THAT:- In the instant case the notice for reassessemt has been issued by the Assessing Authority on 20.12.2011 vide Annexure-1 to I.A No. 01 of 2019 to reopen the proceeding under Section 31 of ‘the Act’ which is hopelessly time barred because no departmental audit could be held beyond 31.12.2010. A plain reading of the appellate order at Annexure-4 would confirm that whereas it is on the limited issue, whether or not, the Tax Free Sales as claimed by the petitioner was rightly disallowed but the Assessing Authority has gone beyond the terms of the remands to pass an assessment order which takes into fold additional issues. The third issue which renders the exercise illegal is that in the order so passed on remand, impugned at Annexure-5, the Assessing Authority has failed to explain the materials which surfaced subsequently and were not available at the time of the original assessment. The order is silent on such discussion and thus it was rightly canvassed by Mr. Samdarshi that the order impugned is a second opinion on same set of facts. The entire proceedings initiated by the Assessing Authorities beginning from the stage of issuance of notice on 20.12.2011 vide Annexure-1 to I.A No. 01 of 2019 and culminating in the order of assessment dated 25.03.2017 impugned at Annexure-5 is a gross abuse of statutory jurisdiction and is held per se illegal - petition allowed.
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