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Quashes Jt. Commissioner's revision of 'non-existent' order, where re-assessment by Dy. Commissioner pending

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HC quashes revisional proceedings initiated by Jt. Commissioner in exercise of powers u/s 63-A(1) of Karnataka VAT Act pending re-assessment by Dy. Commissioner u/s 39(2)(e);

Notes that proceedings u/s 39(2) on ground that deduction of 30% as labour and like charges claimed by assessee, a civil works contractor, was excess resulting in short payment of taxes, were initially dropped by Dy. Commissioner;

However, fresh re-assessment notices were issued u/s 39(2)(e) on the same ground for the same tax period and during the pendency thereof, Jt. Commissioner undertook revision of order u/s 39(2) dropping re-assessment; Referring to a host of case laws, HC observes that once notice was issued by Dy. Commissioner initiating re-assessment, order initially passed u/s 39(2) ceased to exist for the purpose of revision;

Hence, exercise of power by Jt. Commissioner u/s 63-A(1) was without jurisdiction and nullity in eye of law, holds HC while granting liberty to Dy. Commissioner to proceed with re-assessment in terms of Section 39(2)(e)  : Karnataka HC

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