Reassessment amendment challenge remitted for fresh consideration, with liberty preserved to contest the new provision.

The Karnataka HC, following Supreme Court directions in connected reassessment matters, set aside the Single Judge's order and remitted the writ petition for fresh consideration. It did not decide the merits of the challenge, including the validity, scope, retrospectivity, or applicability of the amended reassessment provisions. The parties' contentions were left open, with liberty preserved for the assessee to challenge Section 147A and related provisions and to place additional material before the writ court. The effect is procedural restoration of the matter for redetermination without adjudicating the substantive tax controversy.

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Issues: Whether the writ appeal should be allowed by setting aside the learned Single Judge's order and remitting the matter for fresh consideration, while granting liberty to the assessee to challenge the newly inserted provision and keeping the parties' contentions open.

Analysis: The order proceeds on the basis of the Supreme Court's directions in connected matters concerning reassessment notices and the effect of the amending legislation. The Court did not enter into the merits of the rival submissions or the validity, scope, effect, retrospectivity, or applicability of the amended provisions. Instead, it considered it appropriate to follow the course adopted by the Supreme Court, set aside the earlier order, and remit the matter to the learned Single Judge, while preserving liberty to challenge the amended provision and to file further material.

Conclusion: The writ appeal was allowed, the order of the learned Single Judge was set aside, and the matter was remitted for fresh consideration with liberty to challenge Section 147A and related provisions.

Final Conclusion: The decision results in restoration of the matter to the writ court for redetermination without any adjudication on the substantive tax controversy, while securing interim protection and procedural liberty to both sides.

Ratio Decidendi: Where the controlling issue has been materially altered by an intervening statutory amendment and the Supreme Court has directed reconsideration in connected matters, the proper course is to set aside the earlier disposal and remit the matter for fresh adjudication, leaving the substantive questions open.

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