https://www.taxtmi.com/caselaws?id=164053 Reopening of a concluded assessment under the Karnataka Value Added Tax Act was upheld because reassessment could be initiated only by a prescribed authority, meaning an officer authorised by the Government or Commissioner. The record showed that the Commissioner had conferred reassessment jurisdiction on the second respondent, and the Act did not limit such authority to a single officer or require that only the original assessing officer act. An assessee could not insist on a particular officer for reconsideration, and a preliminary proposal to verify the assessment did not by itself show lack of jurisdiction or mala fides. The notices were therefore within jurisdiction and not quashed. en-us Tue, 16 Dec 2008 00:00:00 +0530 Fri, 21 Nov 2014 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164053 Reopening of a concluded assessment under the Karnataka Value Added Tax Act was upheld because reassessment could be initiated only by a prescribed authority, meaning an officer authorised by the Government or Commissioner. The record showed that the Commissioner had conferred reassessment jurisdiction on the second respondent, and the Act did not limit such authority to a single officer or require that only the original assessing officer act. An assessee could not insist on a particular officer for reconsideration, and a preliminary proposal to verify the assessment did not by itself show lack of jurisdiction or mala fides. The notices were therefore within jurisdiction and not quashed. Case-Laws VAT and Sales Tax Tue, 16 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164053