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TMI Blog2016 (8) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... which are binding on the Department Authorities and claim the requisite relief before the Appellate Authority. That does not perse mean that against appealable orders of reassessment, directly a writ petition should be entertained in all cases by this Court under Article 226 of the Constitution of India - writ petition dismissed - alternative remedy available to petitioner. - WRIT PETITION No. 37689 OF 2016 (T-RES) - - - Dated:- 14-7-2016 - Dr. VINEET KOTHARI J. Mr. K M Shivayogiswamy, Adv. for Petitioner. Mr. T K Vedamurthy, AGA. for Respondent. ORDER 1. This writ petition is directed against the impugned reassessment order passed by the Deputy Commissioner of the Commercial Taxes under Section 39(1) of the Karna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority on 29.4.2016 is an appealable order before the learned Deputy Commissioner (Appeals) and the second appeal would lie before the Karnataka Appellate Tribunal, as per the said provisions of S.63 onwards. The ground of attack to the impugned reassessment order including the issues relating to breach of principles of natural justice and computation of the taxable turnover, as per Rules are all questions which certainly can be raised by the petitioner assessee before the appellate authority. It is no ground to avoid the appeal remedy merely because sub-sec.(6-A) of S.62 does not permit the appellate authority to remand the case back to the Assessing Authority and decide the appeal on merits taking the additional evidence on record, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is objections before the impugned reassessment order itself was passed. Admittedly, the notice Ex.1 was given to the assessee on 1.4.2016 to which the assessee himself has filed objections vide Annexure C dated 29.4.2016, may be a detailed but a preliminary reply simultaneously asking for more time to file a more detailed reply. In fact, the re-assessment order indicates that the assessee company vide letter of 11.4.2016 had asked for four weeks time for filing detailed objections, but the Assessing Authority gave time only up to 25.4.2016 but till then, since the assessee did not file further objections, therefore, considering the objections dated 29.4.2016, the Assessing Authority passed the reassessment order on that very date on 29.4.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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