9911796707
TMI Blog2015 (7) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 to March 2011, petitioner filed its returns under Section 35 of the Act. The said returns were accepted under sub-section (1) of Section 35 of the Act. In fact, during that period petitioner had executed certain civil works in the form of construction of roads, drains, culverts and laying of HDPE dual water supply pipeline at the proposed IT/BT park near Bangalore International Airport, Bangalore. The said contract was awarded by Karnataka Industrial Area Development Board (KIADB) in favour of M/s. Amrutha Constructions Private Limited, Bangalore, as the main contractor and the latter in turn sub-contracted the entire works to the petitioner herein. After the audit of the books of accounts of the petitioner, re-assessment proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or even modify that order except under sub-section (2) of Section 39 of the Act only when further evidence has come to the notice of the assessing authority. He would submit that reassessment proceedings would attain finality when once an order is made under sub-section (1) of the Section 39 of the Act and a fresh reassessment cannot be made except when further evidence has come to the notice of the assessing authority. In the instant case, material evidence was already before the assessing authority in the form of TDS Certificate which was issued by KIADB in the name of the petitioner and there was no other evidence which came to light after passing of the assessment order as per Annexure-C. He therefore contended that assessing authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore the amended provision would not apply to the case on hand. 7. Sub-section (2) of Section 39 reads as under: "39. Re-assessment of tax (2) Where after making a re-assessment under this Section.- (a) any further evidence comes to the notice of the prescribed authority; or (b) if the prescribed authority has reason to believe that the whole or any part of the turnover of a dealer in respect of any tax period has escaped re-assessment to tax; or (c) tax has been under re-assessed; or (d) has been re-assessed at a rate lower than the rate at which it is assessable under this Act; or (e) Any deductions or exemptions have been wrongly allowed in respect thereof, the prescribed authority may, notwithstanding the fact that whole o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an order of refund of excess tax paid could not have later on interfered with the reassessment order vide Annexures - A1 and B1. Also, the assessing authority could not go into the question as to whether TDS certificate could have been issued in the name of petitioner or not, after the completion of assessment proceedings. The assessing authority thus did not have any jurisdiction to do so and therefore subsequent assessment orders at Annexures A1 and B1 and demand notices at Annexures- A2 and B2 respectively are quashed. In this regard, reliance could be placed on aforesaid two orders passed by this Court which have been relied upon by the learned counsel for petitioner. 9. However, if the respondent/department is of the view that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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