TMI Blog2015 (5) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is entitled to as per the assessment orders for the Financial Years 1999-00 and 2000- 01 solely on the ground that the reassessment proceedings are pending since many years is absolutely illegal and most arbitrary. Hence, subject to the outcome of the reassessment, if at all it is permissible now, the petitioner is entitled to refund of the amount, which the petitioner is entitled to as per the assessment orders passed by the appropriate authority for the Financial Year 1999-00 and 2000-01. As such there is no delay on the part of the petitioner at all. If at all there is any delay, there is a delay on the part of the appropriate authority to decide the reassessment proceedings, which are pending since 2004. There is no reason forthc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner is entitled to the refund of ₹ 9,95,749/- and ₹ 12,66,765/-, which is denied to the petitioner on the ground that some reassessment proceedings have been initiated. It is submitted that as such the reassessment proceedings relying upon the decision of the Hon ble Supreme Court in the case of Kothari Products Ltd. Vs. Government of Andhra Pradesh reported in 2000 STC (Vol.119) SC 554, which has no bearing at all are absolutely illegal. It is submitted that even the said reassessment proceedings to which the petitioner had already replied at the relevant time there is no final decision taken on the same. It is submitted that as such now even the reassessment would be illegal and without jurisdiction. It is submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, thereafter on the basis of the recommendation of the pre-audit department the reassessment proceedings are initiated, which are pending since 2004. No reasons whatsoever has been given for not deciding the reassessment proceedings, which are pending since 2004. Under the circumstances, to deny the refund, which the petitioner is entitled to as per the assessment orders for the Financial Years 1999-00 and 2000- 01 solely on the ground that the reassessment proceedings are pending since many years is absolutely illegal and most arbitrary. Hence, subject to the outcome of the reassessment, if at all it is permissible now, the petitioner is entitled to refund of the amount, which the petitioner is entitled to as per the assessment orders pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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