9911796707
TMI Blog2009 (5) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 - - - Dated:- 7-5-2009 - AGRAWAL R.K. AND AWASTHI R.R. , JJ. By means of the present writ petition, the petitioner seeks a writ, order or direction in the nature of certiorari for quashing the order dated March 29, 2004 passed by the Additional Commissioner, Grade I, Trade Tax, Kanpur Zone, Kanpur, respondent No. 2, filed as annexure No. 7 to the writ petition as also the reassessment proceedings initiated by the Assistant Commissioner, Trade Tax, Sector 11, Kanpur against the petitioner for the assessment year 1997-98 (U.P.) vide notice dated March 29, 2004, filed as annexure No. 8 to the writ petition and for other consequential reliefs. Briefly stated the facts giving rise to the present writ petition are as follows: Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or granting permission/sanction for initiating proceedings for reassessment under section 21(2) of the Act. The Additional Commissioner, respondent No. 2, issued a notice on March 27, 2004 calling upon the petitioner to show cause as to why the sanction/ permission be not granted for reopening the assessment for the assessment year 1997-98 (U.P.) under section 21(2) of the Act. The petitioner submitted its detailed reply dated March 29, 2004. However, the Additional Commissioner, respondent No. 2, vide order of date granted permission to the assessing authority for initiating reassessment proceedings. Pursuant to the permission granted by the respondent No. 2, the assessing authority issued a notice dated March 29, 2004 calling upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raders, Modi Nagar, Ghaziabad v. Additional Commissioner, Grade-I, Trade Tax, Zone Ghaziabad [2009] 26 VST 601 (All); [2008] UPTC 392, wherein this court has held that recording of reasons is a must while granting permission under section 21(2) of the Act. Sri U.K. Pandey, learned Standing Counsel submitted that it is very difficult and impracticable for the Additional Commissioner to record his own reasons while granting permission as the assessing authority who is normally in the rank of Assistant Commissioner and Deputy Commissioner, are officers subordinate to the Additional Commissioner and any reasoning given by the Additional Commissioner would create difficulty in the reassessment proceeding as it would be binding on the assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment for the assessment year in question and to make the reassessment under the extended period of limitation, the order dated June 1, 2001 cannot be sustained and is therefore set aside. Consequently all proceedings taken in pursuance of the said order also falls and are set aside. In view of the foregoing discussion, the order dated March 29, 2004 passed by the Additional Commissioner, respondent No. 2, filed as annexure No. 7 to the writ petition and notice dated March 29, 2004 issued by the assessing authority, filed as annexure No. 8 to the writ petition, are set aside and the Additional Commissioner is directed to pass a fresh order after considering the reply given by the petitioner briefly stating reasons as to why permission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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