2002 (11) TMI 755

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..... 1994-95 under the provisions of M.P. General Sales Tax Act, 1958. They were challenged in revision before the Additional Commissioner of Commercial Tax but were dismissed by the impugned order giving rise to challenge in this petition. 2.. Heard Shri G.M. Chafekar, Senior Advocate, assisted by Shri C.R. Pancholia. 3.. The only point on which these reassessment notices issued under section 19( .....

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..... cessary to submit to such notice and the same should be struck down at its threshold. 4.. I do not agree. The submission is factually incorrect when one reads the impugned notices (annexure D) at pages 67, 69, 71, 72, 74, 75, 77, 78 and 80 of Petition). The notices which are issued for several years do contain in specific term, rather in detail, the grounds and factual reasons for its issuance. .....

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..... is for the petitioner to file reply to impugned notice and satisfy the issuing authorities that the reasons stated in the impugned notices are not sustainable and hence no case for reassessment is made out on those reasons. It is then for the assessing authority to decide depending upon the reply so filed by the petitioner whether the impugned notices should be persued and whether reassessment be .....

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