https://www.taxtmi.com/caselaws?id=261586 Under the unamended Section 39(2) of the Karnataka Value Added Tax Act, a fresh reassessment could be initiated only if further evidence had come to the notice of the prescribed authority. The material on deduction and the tax deduction certificate was already before the authority when the earlier reassessment was made and refund granted, so the later reassessment was based on a different view of the same record rather than new evidence. In the absence of the statutory precondition, the authority lacked jurisdiction to reopen and alter the concluded reassessment, and the subsequent reassessment orders and demand notices were quashed. en-us Thu, 04 Jun 2015 00:00:00 +0530 Thu, 16 Jul 2015 08:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261586 Under the unamended Section 39(2) of the Karnataka Value Added Tax Act, a fresh reassessment could be initiated only if further evidence had come to the notice of the prescribed authority. The material on deduction and the tax deduction certificate was already before the authority when the earlier reassessment was made and refund granted, so the later reassessment was based on a different view of the same record rather than new evidence. In the absence of the statutory precondition, the authority lacked jurisdiction to reopen and alter the concluded reassessment, and the subsequent reassessment orders and demand notices were quashed. Case-Laws VAT and Sales Tax Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261586