THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N. RAVI SHANKAR W.P. No. 14942 of 2009 Dated. 24-08-2011 Between: M/s. Sobha Advertising Services, 8-2-293/82/A/41-A, Road No.5, Millenium Plaza, Jubilee Hills, Hyderabad, rep., by its proprietor Mrs. Sobha Rani Nandury. …Petitioner Vs. The Commercial Tax Officer, Somajiguda Circle, Hyderabad and another. …Respondents THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N. RAVI SHANKAR W.P.No. 14942 of 2009 Dated: 24-08-2011 ORAL ORDER: (Per: GR,J) Heard the learned counsel for the petitioner and Sri P. Balaji Varma, learned special standing counsel for Commercial Taxes for respondents. The reassessment order dated 06-07-2009 passed by the 1st respondent in respect of the tax periods 2005- 06; 2006-07; 2007-08 and 2008-09 revising the initial assessment order dated 19-04-2008 passed by the same respondent, is assailed in this writ petition, on several grounds; including that there was no fresh material on the basis of which the order of re-assessment was passed, in purported exercise of powers under Section 21 (6) of the Andhra Pradesh Value Added Tax Act, 2005 (for short ‘the 2005 Act’). That there was no fresh material de hors the material already on record on the basis of which the initial order of assessment dated 19-04-2008 was passed by the 1st respondent in the purported exercise of powers under Section 21 (4) of the 2005 Act is evident from the order impugned itself and this fact is also not disputed by the Revenue, in the counter affidavit filed. An identical issue fell for consideration in W.P.No. 14940 of 2009 and the said writ petition was allowed for the reasons recorded therein, which are equally applicable to the facts of this case. For the reasons alike as recorded in the judgment dated 24-08-2011 in W.P.No. 14940 of 2009, this writ petition is also allowed and the impugned order of reassessment dated 06-07-2009 passed by the 1st respondent for the tax periods 2005-06; 2006-07; 2007-08 and 2008-09 is quashed. The writ petition is allowed. There shall be no order as to costs. __________________________ JUSTICE GODA RAGHURAM ____________________________ JUSTICE N. RAVI SHANKAR Dated: 24-08-2011 Pvks/*