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TMI Blog1996 (7) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... hich one of us (Syed Shah Mohammed Quadri, J.) was a party, laid down the principle for making reassessment under section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, the Act ); it was held that if necessary material was available on record but the assessing authorities had not adverted to the relevant aspects due to lack of diligence, it would not afford a ground to the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 988 in T.A. No. 711 of 1987, is under revision before us, in dealing with the question whether the reassessment under section 14(4) of the Act was without jurisdiction, upheld the reassessment observing that the authority had power under section 14(4) to make reassessment because part of the turnover escaped assessment. This, in our view, is an erroneous view of law. 3.. The petitioner-assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t assessment, came to the notice of the successor in office. It might be that there had been lack of proper case and non-application of mind by the assessing authority at the stage of passing the order of assessment but that, in our view, would not justify exercise of power under section 14(4) of the Act. We, therefore, cannot sustain the order under revision. It is accordingly set aside. The ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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