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TMI Blog2009 (9) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... xure 6) issued by the assessing authority for initiating reassessment proceedings for the assessment year 2002-03 are set aside. Appeal allowed. - 36 (Tax) of 2008 - - - Dated:- 9-9-2009 - AGRAWAL R.K. AND GUPTA S.K. , JJ. The judgment of the court was delivered by S. K. GUPTA J. This writ petition has been filed, inter alia, for the following reliefs: (i) to issue a writ order or direction in the nature of certiorari quashing the impugned notice under section 21(2) of the U.P. Trade Tax Act, 1948 dated January 4, 2008 issued by respondent No. 3 for the assessment year 2002-03 (annexure 6 to the writ petition) (ii) to issue a writ, order or direction in the nature of mandamus directing respondent No. 3 not to initiate rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner to show cause as to why permission may not be given to the assessing authority to initiate reassessment proceeding regarding consignment sale of Rs. 35,75,000 made against form F which was not disclosed by the dealer of other State, namely, M/s. Anjani Traders, Faridabad in its return of sale. In response to the aforesaid show-cause notice the petitioner filed reply stating therein that the petitioner has furnished form F which was validly and properly issued by the assessing authority of M/s. Anjani Traders, Haryana and no adverse material was found against the petitioner at the time of original assessment and there was no occasion to initiate the reassessment proceeding against the petitioner, if the dealer of other States and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessing authority can also not sustained. In support of his submission he has relied upon paragraph 49 of the Division Bench judgment of this court in the case of S. K. Traders, Modi Nagar, Ghaziabad v. Additional Commissioner, Grade 1, Trade Tax, Ghaziabad [2009] 26 VST 601; 2008 UPTC 392 wherein this court has held that recording of reasons is a must while granting permission under section 21 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 the Assistant Commissioner and Deputy Commissioner are officers subordinate to the Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing sanction. As the Additional Commissioner has not given any reasons for granting permission/ sanction to the proposal to reopen the assessment 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 fall and are set aside. In view of the foregoing discussion the impugned order dated December 18, 2007 (annexure 5) passed by the Additional Commissioner, Grade 1, Trade Tax, Kanpur Zone, Kanpur and the consequential notice dated January 4, 2008 (annexure 6) issued by the assessing authority for initiating reassessment proceedings for the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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