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TMI Blog2017 (6) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... or the assessment year 2010- 11. However, subsequent thereto, no notice was issued to the petitioner under section 39 of the KVAT Act. Thus, the very vital step in reassessing the tax liability has been skipped by the assessing officer. Thereby, the assessing officer has violated the petitioner's right under the principles of natural justice - Since a fair procedure has not been adopted by the respondent No. 2, this Court has no other option, but to set aside the reassessment order dated April 27, 2017. Petition allowed by way of remand. - Writ Petition Nos. 23004-23015 of 2017 (T-RES) - - - Dated:- 1-6-2017 - Raghvendra S. Chauhan J. K. M. Shivayogiswamy for the petitioner. T. K. Vedamurthy, Additional Government Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016, the petitioner was directed to produce the books of accounts of the relevant documents for verification. The petitioner had submitted the relevant books of accounts of the relevant documents. However, without issuing a second notice to the petitioner under section 39 of the KVAT Act, the assessing officer, respondent No. 2, has passed the reassessment order dated April 27, 2017. Hence, the present petition before this court. 3. Mr. K. M. Shivayogiswamy, the learned counsel for the petitioner, has vehemently contended that according to section 39 of the KVAT Act, the reassessment order can be passed only after giving the dealer an opportunity of hearing against such reassessment. However, no such notice was ever issued to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) if the prescribed authority has reason to believe that the whole or any part of the turnover of a dealer in respect of any tax period has escaped reassessment to tax; or (c) tax has been under reassessed; or (d) has been reassessed 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 reassessment, proceed to make any further reassessments in addition to such earlier reassessment. 7. A bare perusal of the said section clearly reveals that section 39 (b) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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