9911796707
TMI Blog1990 (3) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 21 of the U.P. Sales Tax Act, 1948. Original assessment on the assessee was made on February 17, 1981. Thereafter, a letter dated March 10, 1983 was addressed to the assessing officer by the Sales Tax Officer (S.I.B.) stating that from the account books of the assessee seized by the Income-tax Department on July 23, 1981, it transpired that certain turnover had escaped assessment; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imply acted upon the letter dated March 10, 1983, which was sent to him by the Sales Tax Officer (S.I.B.) and he did not look into any record showing the escaped turnover to have the subjective satisfaction that a given turnover had escaped assessment. Section 21(1) can be pressed into service by the assessing authority only when he could have reason to believe from relevant record or material tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e himself would have seen the record leading to the conclusion that the turnover of the assessee had escaped assessment. For the reasons, the order of the Tribunal dated February 28, 1989 cannot be sustained. The assessee clearly raised ground No. 10 in the memo of appeal in this behalf, but the Tribunal failed to discuss it and record a clear finding thereon. In the result, the revision succeed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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