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M/s OG. Auto Gas Versus The Deputy Commissioner of Commerical Taxes (Audit) , The Commissioner of Commercial Tax

2015 (5) TMI 380 - KARNATAKA HIGH COURT

Reassessment proceedings - Violation of principle of natural justice - No fresh notice issued - Held that:- after remand order was passed for fresh assessment by the Assessing Authority, the appellant had been given full opportunity to produce the books of account as well as the other evidences, as had been directed by the Tribunal. This being a case of reassessment after remand, cannot be said to be a matter relating to original assessment where notice under Section 39(1) of the Act was require .....

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the opinion that while holding that the books of account produced by the appellant were not to be accepted, the Assessing Authority was not obliged to give any notice to the assessee. As such, no interference is called for with the order of the learned Single Judge. - Decided against assessee. - Writ Appeal Nos. 1935-65/2014 (T-Res) - Dated:- 22-4-2015 - Vineet Saran And S. Sujatha,JJ. For the Petitioner : Smt Vani H, Adv. For the Respondent : Sri K M Shivayogiswamy, AGA ORDER Sri K.M.Shivayogis .....

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ond Appeals before the Karnataka Appellate Tribunal at Bangalore. Vide order dated 04.06.2013 passed by the Tribunal, the appeals filed by the appellant-assessee were allowed by the following order: "(a) Appeals are allowed. (b) The orders of the lower courts are set aside. (c) The matter is remanded to the AA for fresh consideration and to pass fresh orders after providing suitable opportunity to the assessee in production of books of accounts and evidence in compliance to the observations .....

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g the books of accounts and other evidences as had been produced by the assessee, a fresh assessment order dated 04.06.2014 was passed. Challenging the said assessment orders, the appellant filed Writ Petitions No.33753/2014 and 34097-34126/2014 on the ground that no fresh notice under Section 39(1) of the Act, was given to the appellant prior to the passing of the fresh assessment order.The said writ petitions having been dismissed by the learned Single Judge vide judgment and order dated 21.07 .....

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of the Act had been issued to the appellant prior to the passing of the fresh assessment order dated 04.06.2014 and since before rejecting the books of account also, no notice had been given, there was clear violation of the principles of natural justice. In the submission of learned Counsel for the appellant., the assessment order dated 04.06.2014 was thus liable to be set aside and the appellant ought not to have been relegated to the appellate jurisdiction under the KVAT Act. 6. From perusal .....

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d that at the time of original assessment, such notice under Section 39(1) of the Act had been given to the appellant. In the present case, the matter was remanded by the Tribunal for reassessment after giving fresh opportunity. Such opportunity, as had been directed by the Tribunal, has admittedly been given to the appellant. 7. The contention of the learned Counsel for the appellant that prior to rejecting the books of account, another notice ought to have been given to the appellant to explai .....

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