9911796707
TMI Blog2014 (1) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... ent dated 15.3.2013 passed by respondent no.2 (Annexure-2 to this writ petition). (ii) Issue a writ, order or direction in the nature of certiorari quashing the impugned re-assessment notice no.2677 dated 4.3.2013 and notice no.555 dated 9.7.2013 passed by respondent no.3 (Annexure-3 & 4 to this writ petition). (iii) Issue a writ, order or direction in the nature of mandamus/prohibition restraining the respondent No.3 to re-assess the petitioner in pursuance of notice dated 4.3.2013/9.7.2013. (iv) Issue any other writ, order or direction, which this Hon'ble High Court may deem fit and proper under the facts and circumstances of the case. (v) Award cost of the petition to the petitioner. 3. The petitioner started its business in the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 4.3.2013 to assessing authority under Section 21 (2) of UP Trade Tax Act directing the petitioner to appear on 25.3.2013, but since the notice, as it is evident from the dispatch number and date, was dispatched on 4.3.2013, the petitioner did not appear. 6. The proceeding under Section 21 (2) for re-opening the assessment on the ground that the turnover had escaped assessment had been challenged on the ground that the entire proceedings have been back dated to avoid the limitation, which was going to expire on 31.3.2013. 7. It is submitted by Shri Rishi Raj Kapoor, that the dispatch number and the date of the notice under Section 21 (2) (Notice No.2677 dated 4.3.2013) clearly demonstrates that the order granting permission and the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) of the Trade Tax Act. Copy of the letter dated 11.7.2012 is being filed herewith as an Annexure No.CA 6 to the counter affidavit and the Joint Commissioner forward the proposal to the Additional Commissioner vide letter no.1014 dated 23.7.2012 and ultimately the Additional Commissioner vide impugned order dated 15.3.2013 authorized the answering respondent to make assessment u/s 21. This order dated 15.3.2013 was received in the office of the answering respondent on 18.3.2013 and the impugned notice u/s 21 (2) has been issued on the said date i.e. 18.3.2013 itself. It is further stated that the Additional Commissioner had given sufficient opportunity to the petitioner. Allegations to the contrary are denied. 14. That the contents of par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequent notice dated 9.7.2013 had been required to submit his reply on 12.8.2013 and this notice is admittedly served. The reasons for giving the notice are reiterated in this notice. It is again stated that the petitioner has sold to S/s A.G. Enterprises, Modinagar cement polls amounting to Rs.16,87,700/- against bill nos. 18, 19, 30 & 29 and, therefore, a re-assessment order was passed against the petitioner u/s 21. Copy of the information is being filed herewith as an Annexure No.CA-7 to this counter affidavit. Allegations to the contrary are denied." 9. We have examined the order sheet and receipt & dispatch registers and find that the permission was granted by the Additional Commissioner on 15.3.2013 after giving notice to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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