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TMI Blog1994 (8) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... section 10-B of the U.P. Sales Tax Act, 1948; one notice was under the U.P. Sales Tax Act and the other was under the Central Sales Tax Act, 1956. Mr. Bharatji Agrawal, learned counsel for the petitioner, submitted that in view of the provisions contained in section 10-B(3) of the Act, no order under sub-section (1) can be passed to revise the order which is or has been the subjectmatter of appeal under section 9, or an order passed by the appellate authority under that section. To support his contention he relied upon a judgment in M.R. Soap (Pvt.) Ltd. v. Assistant Commissioner (Assessment), Sales Tax, Modinagar, Ghaziabad reported in 1991 UPTC 517, wherein a Division Bench of this Court relying upon a decision in J.K. Synthetics Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the company claimed that it was entitled to depreciation under section 80-E of the Act. The Income-tax Officer, however, disallowed certain deductions claimed by the petitioner against which the company filed an appeal which was partly allowed by the Appellate Assistant Commissioner with the result that the assessment was modified. Thereafter the Additional Commissioner of Income-tax issued the impugned notice to the company under section 263 of the IT Act intimating that he intended to revise the order of the Income-tax Officer on the ground that the depreciation was wrongly allowed to the company at the rate of 35 per cent instead of 20 per cent as, according to the Commissioner, company was not a priority industry. It was in this sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous to compare such appellate powers with the narrow and restricted powers possessed by a court of appeal under the Code of Civil Procedure. That being so, the entire assessment order, whether challenged in appeal as a whole or only in part, will merge in the appellate order irrespective of the points urged by the parties or decided by the appellate authority." We respectfully agree with the law laid down by the Division Bench in the aforementioned cases. We are definitely of the view that even if the matter which is subject to the notice was not subject to the assessment order or the appellate order, even then the order cannot be revised under section 10-B of the U.P. Sales Tax Act. In case there was any matter which escaped assessment t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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