9911796707
TMI Blog2012 (11) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... re charging tax @ 4% whereas others was charging tax @ 10% – Proceedings under Section 21(2) were initiated and necessary permission was sought by Assessing Officer, which was granted – Held that:- in re-assessment proceedings, vital questions will be gone into by Assessing Authority upon considering specification of inverters given by petitioner – Re-assessment proceedings therefore, cannot be fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 21(2) of the U.P. Trade Tax Act (hereinafter referred to as the 'Act') for the Assessment Years 1999-2000 and 2000-2001 as also for quashing of the consequential notice dated 6.2.2006 issued by the Assessing Officer for making re-assessment for the aforesaid two years. The petitioner is engaged in the manufacture and sale of Invertors and also deals in the purchase and sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities subordinate to him to examine the question of taxability of inverters at their hands. Pursuant thereof, proceedings under Section 21(2) of the Act were initiated and necessary permission was sought by the Assessing Officer, namely, the Assistant Commissioner (Assessment), Trade Tax, Sector - V, Varanasi (respondent 4) from the Additional Commissioner, Grade - I, Trade Tax, Varanasi Zone, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of opinion and cannot be sustained. Sri Tripathi, learned counsel, submitted that it is admitted case of the petitioner in paragraph 7 of the writ petition, that tax has been imposed as electronic goods without there being any discussion and therefore, there is no question of any change of opinion in the present case. Sri Aloke Kumar, learned counsel, submitted that as Inverters are based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered opinion that in the re-assessment proceedings, these vital questions will be gone into by the Assessing Authority upon considering specification of inverters given by the petitioner. The re-assessment proceedings therefore, cannot be faulted. We may also mention here that in the order/circular issued by the Commissioner, Trade Tax, U.P., Lucknow, he has not decided finally as to whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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