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TMI Blog2020 (7) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-law . - Validity of reassessment order - HELD THAT:- The setting aside of the reassessment is not in question in the present proceedings nor is the direction imposing costs. The direction to recover costs from the petitioner and the observations against her are in question - there are no reasonable justification to hold that the petitioner had passed a whimsical order and that it suffered from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . An order of reassessment passed by the petitioner on 28 October 2016 in her capacity as Deputy Commissioner of Commercial Taxes was challenged by the assessee. By the order, a demand was raised under the Karnataka Value Added Tax Act 2003. By an order dated 24 September 2018, the Single Judge of the High Court set aside the order of reassessment, holding that the order was not consistent with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present dispute, it is not necessary to issue notice in these proceedings to the assessee. The setting aside of the reassessment is not in question in the present proceedings nor is the direction imposing costs. The direction to recover costs from the petitioner and the observations against her are in question. 5. We find from the record that the learned Single Judge had no reasonable justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner shall stand set aside. While doing so, we clarify, at the cost of repetition, that the order of the learned Single Judge quashing the reassessment is not the subject matter of the present proceedings and nothing contained in this order shall amount to an expression of opinion on the correctness of that direction. 7. Subject to the aforesaid clarification, we accordingly direct th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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