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TMI Blog2018 (3) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... . What is effect of the stay order granted by the Tribunal on 23.01.2013 on such further Re-assessment proceedings is a question which is yet to be adjudicated by the concerned authorities of the Department, the Assessing Authority being at the first instance and the two Appellate Authorities being the later two levels of Appellate forums provided in the Act. Petition disposed off as pre-mature. - W.P. No. 53126/2017 (T-RES) - - - Dated:- 20-2-2018 - Dr. VINEET KOTHARI J. ORDER Mr. Shivadass G. Adv. for Petitioner. Mr. T.K. Vedamurthy, AGA for Respondents. The petitioner- M/s. Dell India Pvt. Ltd. has filed this writ petition in this Court on 22.11.2017 aggrieved by the impugned Endorsement Annexure-A1 dated 09.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment was not in the issue which was the subject matter of the appeal before the KAT regarding the sales in the course of the import but the said reassessment was undertaken on the ground of warranty replacement of spares and parts of computers/laptops amounting to ₹ 9.80 Crores and payments made to caterers in factory for supply of foods and drinks for their employees amounting to ₹ 3.75 lakhs in the said tax period which according to the Assessing Authority were liable to be taxed but had escaped assessment. 6. Learned counsel for the petitioner-assessee Mr. Shivdass G., has submitted before the Court that in view of Sections 39 and 40 of the KVAT Act 2003 the Re-assessment for the aforesaid period April-2006 to March- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment proceedings are not time barred. 8. Having heard the learned counsels on both sides, this Court is of the opinion that the Re- assessment proceedings u/s.39(2) of the Act on further evidence and information coming to the notice of the prescribed authority is permitted by Section 39(2) of the Act, which clearly envisages of a second or multiple Re-assessments after the initial Re-assessment order is passed u/s.39(1) of the Act. The five contingencies in Clause (a) to (e) of Section 39(2) of the Act have been provided for such fresh Re-assessment in the second or multiple rounds. It is true that the impugned Re-assessment proceedings are on issues different from the one involved in the earlier Re-assessment order for which the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d questions in pursuance of the impugned Endorsement before the concerned Assessing Authority in the first instance and the said Assessing Authority is bound to decide this question also while dealing with the further Re-assessment proceedings u/s.39(2) of the Act for the tax period April-2006 to March-2007. 11. The petition is therefore disposed of as pre-mature at this stage with a liberty and direction to the petitioner-assessee to co-operate in the Re-assessment proceedings u/s.39(2) of the Act before the Assessing Authority for the aforesaid tax period in pursuance of the impugned Endorsement Annexure-A and then take the recourse to the Appellate Forums under the provisions of KVAT Act, 2003, if required. No order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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