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TMI Blog2016 (6) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... instance of the Commissioner. In fact Section 17D is a special procedure, which contemplates the assessment by fast track team. The Department is justified in taking a view that when the assessment has been reopened with the permission of the Commissioner, time limits prescribed in Section 19 shall not apply - there is no bar of limitation for reopening the assessment - petition dismissed. - W.P.(C) No. 19613 of 2014 - - - Dated:- 22-6-2016 - A.M. Shaffique, J. Sri.V.Devananda Narasimham For The Appellent. Government Pleader Sri.R. Renjith For The Respondent. JUDGMENT A.M. Shaffique, Petitioner challenges Exts.P1 and P2 assessment orders as illegal, mainly on the ground that the reassessment had been made bey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that has been wrongly made and assess the tax payable on such turnover after issuing a notice on the dealer and after making such enquiry as it may consider necessary. 2. Petitioner submits that though such a contention had been urged at the time of assessment, the Assessing Officer rejected the said contention on the ground that the W.P.(C) No. 19613 of 2014 assessment was reopened with the permission of the Commissioner and therefore the time limit specified under Section 19 shall not apply. 3. Learned counsel for the petitioner places reliance upon the Finance Act, 2010 by which a proviso had been incorporated in Sub Section (6), wherein it is indicated that Provided further that in cases where any assessment completed under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining to tax evasion: Provided that the assessment may be re-opened with the prior permission of the Commissioner. Insofar as there was no provision to exempt the application of Section 19 in 2007 Finance Act, such a procedure could not have been brought into force by 2010 amendment, which was enacted on 1.4.2010. 4. Heard the learned Government Pleader as well, who W.P.(C) No. 19613 of 2014 supports the stand taken by the Government. It is contended that Section 19 has no application where the assessment has been reopened on the basis of the direction issued by the Commissioner. 5. The short issue to be considered is to whether there is any limitation for reopening an assessment when it is at the instance of the Commissioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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