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2015 (7) TMI 547 - KARNATAKA HIGH COURT

2015 (7) TMI 547 - KARNATAKA HIGH COURT - TMI - 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 an .....

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ose facts could not have been taken note of in the 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 c .....

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the Appellant : Shri Keshava Murthy T N, Adv For 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 o .....

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ain 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 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 .....

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he Act, on 10.11.2014, by modifying earlier assessment 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 an .....

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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 authority has no jurisdiction to once again pass orders as per Anne .....

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ty had jurisdiction to pass orders at Annexures 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 Secti .....

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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 wh .....

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sessment year is concerned, it is not the aforesaid 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 assessme .....

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