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M/s Amma Construction India Pvt. Ltd. Versus The Assistant Commissioner Of Commercial Taxes And Others

2015 (7) TMI 547 - KARNATAKA HIGH COURT

Second re-assessment - KVAT - Power to review - After the audit of the books of accounts of the petitioner, re-assessment proceedings were initiated under sub-section (1) of Section 39 of the Karnataka Value Added Tax Act and on 6.6.2014, an order was made holding that petitioner was entitled to refund - When the petitioner was expecting refund of the said amount, once again re-assessment proceedings were initiated under Section 39(2) of the Act and an order was made on 21.10.2014 (Annexure-A to .....

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he instant case. There must be further evidence which is noticed by the assessing authority so as to make further assessment or reassessment.

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. - However, if the respondent/department is of the view that the assessment made at Annexure-C calls for any further interference, then liberty .....

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the Respondent : Shri T K Vedamurthy, HCGP ORDER Petitioner is a Private Limited Company engaged in execution of civil works contracts in the State. It is registered as a dealer under the provisions of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the 'Act') and has been assigned Tax Identification Number (TIN). In respect of the tax period from April 2010 to March 2011, petitioner filed its returns under Section 35 of the Act. The said returns were accepted under .....

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cted the entire works to the petitioner herein. After the audit of the books of accounts of the petitioner, re-assessment proceedings were initiated under sub-section (1) of Section 39 of the Act and on 6.6.2014, an order was made holding that petitioner was entitled to refund of ₹ 5,47,397/- after considering the tax deduction certificate which had been issued by KIADB in favour of the petitioner herein. The same is evidenced by Annexures-C and C1 to the writ petitions. When the petitione .....

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ssment order dated 21.10.2014. Copies of that order is produced as Annexure-B and reduced demand (Annexure -B1) was made on the petitioner to an extent of ₹ 1,68,81,584/-. 2. Being aggrieved by order dated 21.10.2014 (Annexure-A) and order dated 10.11.2014 and demand notices at Annexures -A1 and B1 respectively, petitioner is before this Court. 3. I have heard learned counsel for petitioner and learned Government Pleader for the respondent and perused the material on record. 4. During the .....

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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 authority has no jurisdiction to once again pass orders as per Annexure-A1 and B1 and hence he submitted that those .....

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A1 and B1. Referring to the statement of objections, he contended that the main contract was awarded to M/s. Amrutha Constructions Private Limited and therefore TDS certificate had to be issued in favour of that entity, but in the instant case, the benefit of TDS has been availed by the petitioner, who was only a sub contractor. He therefore submitted that there is no merit in the writ petitions. He also contended that under Clause-(2) (e) of Section 39, if there are any deductions which have be .....

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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 .....

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aid amended provision which is applicable. Subsection (2) of Section 39 as it stood prior to the amendment reads as under:- "39. Re-assessment of tax (2) Where after making a re-assessment under this Section, any further evidence comes to the notice of the prescribed authority, it may make any further reassessments in addition to such earlier reassessment." The only condition for making further reassessment in addition to earlier assessment is when the authority takes notice of further .....

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