TMI Blog2013 (11) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner thereafter filed an application dated November 11, 2013, seeking declined of the reassessment order. By endorsement dated November 14, 2013, the request for rectification has not been entertained by stating that as the petitioner had not produced the books of accounts for verification nor responded to the notice issued under section 39(1) of the Act and the reassessment has been made h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 81, W.P. Nos. 51982, W.P. Nos. 51983, W.P. Nos. 51984, W.P. Nos. 51985, W.P. Nos. 51986 of 2013 (T-RES) - - - Dated:- 22-11-2013 - MRS. NAGARATHNA B.V. J. Aravind Kamath. K. for the petitioner. Giri Kumar. S.V., Additional Government Advocate, for the respondent. ORDER The order of the respondent dated October 21, 2013 (annexure A) passed under section 39(1) of the Karnataka V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced the books of accounts for verification nor responded to the notice issued under section 39(1) of the Act and the reassessment has been made having no other alternative. The endorsement issued for rectification shows that there are no apparent mistakes in the reassessment order and therefore, the application for rectification cannot be considered. The learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent authority on December 2, 2013 with the books of accounts and other records for verification of the respondent-authority. The respondent to consider the same and to pass appropriate orders in accordance with law on the application for rectification sought by the petitioner within a period of two weeks from December 2, 2013. The order dated October 21, 2013 shall not be given effect till Decembe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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