Reassessment jurisdiction depends on communication of the assessment order before reopening can validly begin.

Reassessment under section 28 of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 cannot be initiated before the assessment order has been communicated to the assessee. A mere signed but unserved assessment order does not complete the assessment for reopening purposes, because reassessment jurisdiction arises only after the assessee is informed of the operative basis of the alleged escaped turnover and has a fair opportunity to respond. The statutory scheme under sections 27 and 28, read with rules 86 and 48 of the Madhya Pradesh Vanijyik Kar Niyam, 1995, requires service of the assessment order first. A notice issued before such service was held invalid and quashed, with liberty to proceed afresh in accordance with law.

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Issues: Whether reassessment proceedings could be initiated under section 28(1) of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 before the assessment order had been served on the assessee.

Analysis: Reassessment under section 28 presupposes that an assessment has already been made in the sense of a communicated and operative assessment order. Mere signing of the assessment order by the assessing authority does not complete the assessment for the purpose of reopening, because the assessee must know the basis on which escaped turnover is alleged and must have a fair opportunity to meet the notice. The statutory scheme under section 27, section 28, rule 86, and rule 48 of the Madhya Pradesh Vanijyik Kar Niyam, 1995 indicates that service of the assessment order is essential before reassessment can validly be initiated. The prior authorities relied upon also support the principle that jurisdiction for reassessment does not arise until the assessment order is communicated.

Conclusion: Reassessment notice issued before service of the assessment order was invalid and the assessee succeeded.

Final Conclusion: The reassessment initiation was quashed, with liberty to proceed afresh in accordance with law.

Ratio Decidendi: Reassessment jurisdiction can be invoked only after the assessment order has been communicated to the assessee, because a mere unserved or uncommunicated assessment order is not sufficient to trigger reopening proceedings.

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