TMI Blog2023 (12) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... d set aside the original assessment and remanded the matter back to assessing authority to redo the assessment. Therefore, the proposed assessment is neither the original assessment nor the revised assessment and the limitation prescribed for assessment and revised assessment would not be applicable to the facts of the case. The question whether on remand also the limitation period prescribed for revised assessment would be applicable does not call for consideration in the facts of the present case inasmuch as it is not known that when the petitioner had supplied the copy of the judgment passed by the high Court before the assessing authority. The final order yet to be passed in pursuance to the proposed assessment in Ext. P8. This Court ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 714/2009 and connected cases Jt:dt:8/10/2009), I am of the opinion that the impugned assessment in this writ petition is not sustainable and hence matter needs fresh disposal by the authority concerned. 3. Therefore, the writ petition is allowed quashing the impugned assessment finalised under section 17 D and also the consequential demand raised if any for realisation of amounts covered under such assessment. The respondent concerned, (The Fast Track Team) is directed to take fresh steps necessary for completing assessment taking into consideration of the directions contained in the Division Bench judgment. The fresh assessment as directed above shall be completed as early as possible, at any rate within a period of two months from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said that calling for the records after statutory period of assessment was not in accordance with law and request was made to drop the proceedings for redoing the assessment. The said reply was considered and fresh notice dated 20.12.2021 was issued to the petitioner in Ext.P6. It was said that since the original assessment was already completed, which was set aside by the High Court and the matter was remanded back therefore, the time bar limit for completing the assessment was not available and there was no scope for jurisdictional objection. The petitioner was again asked for to produce documents failing which the assessment will be completed on available documents. The petitioner was given an opportunity of being heard on 12.01.2022 at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09. He therefore submits that the issuing of the notices for redoing the assessment in respect of the financial year 2004-05 after 12 years is against the law and liable to be set aside. Learned counsel for the petitioner has placed reliance on two judgments of this Court. i.e, K . Sasilal v. Fast Track Assessment Team No. 2 and others in W.P(C.) No. 6857/2020 and Iswara Bhat v. CAIT [1192 KHC 110]. 6. Ms. Reshmitha Ramachandran, learned Government Pleader however submits that the limitation prescribed for completion of original assessment or revised assessment would not be applicable in the facts of the present case inasmuch as the high Court had set aside the original assessment and remanded the matter back to the assessment author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not known that when the petitioner had supplied the copy of the judgment passed by the high Court before the assessing authority. The final order yet to be passed in pursuance to the proposed assessment in Ext. P8. This Court had directed the petitioner to file reply to Ext. P8 proposed assessment order and the petitioner has not filed the reply. Therefore, I do not find any substance to interfere in this writ petition at this stage. Thus, the writ petition is dismissed. However, the petitioner is granted liberty to appear before the Deputy Commissioner of the State Tax, State GST Department, Kerala, Special Circle palakkad and may inspect the records and file the reply if any, within a period of three weeks from today. In case, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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