9911796707
TMI Blog2015 (7) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- The only condition for making further reassessment in addition to earlier assessment is when the authority takes notice of further evidence. But in the instant case, there was no further evidence which came to the notice of the assessing authority. Merely because the assessment in respect of M/s.Amma construction was made subsequently those 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. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial 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 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 petitioner was expecting refund of the said amount, once again re-assessment proceedings were initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 orders may be quashed. In support of these submissions, learned counsel has placed reliance on two orders of this Court passed in the case of M/S VARS Builders in Writ Petition No.13342/2009 and connected writ petitions dated 22.6.2010 and in the case of ELJEN PROMOTERS N BUILDERS, reported in 2010(69) Kar. L.J.334 (HC). 5. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 or part of such escaped turnover was already before the said authority at the time of re-assessment, proceed to make any further reassessments in addition to such earlier reassessment. 8. Having heard the learned counsel for parties and on perusal of the material evidence, it is observed that in so far as assessment year is concerned, it is not the aforesaid amended provision which is applicable. Subsection (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsequent 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 assessment made at Annexure-C calls for any further interference, then liberty is reserved to them to take such action in accordance with law. 10. At this stage, learned counsel for petitioner seeks a direction for refund of the excess amount determined in terms of Annexure-C1. Liberty is reserved to the petitioner to make a representation and if such a representation is made, the same shall be consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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