9911796707
TMI Blog2014 (10) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 pursuant to the sanction order dated 23 August 2014 - petition dismissed - decided against petitioner. - WRIT TAX No. - 616 of 2014 , WRIT TAX No. - 617 of 2014 - - - Dated:- 15-10-2014 - Hon'ble Dilip Gupta and Hon'ble Dr. Satish Chandra, JJ. JUDGEMENT These petitions seek the quashing of the sanction order dated 23 August 2014 issued under section 29(7) of the U.P. Value Added Tax Act, 20081 by the Additional Commissioner, Grade-I, Commercial Taxes, Meerut-2 as also the notice dated 12 September 2014 issued by the Deputy Commissioner, Commercial Tax, Circle-6, Meerut3 for re-assessment as per the sanction granted on 23 August 2014. It transpires that for the Assessment Year 2008-09, the petitioner disclosed the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the entry specified at Serial No.125 of Schedule-II Part-A of the notification dated 10 January 2008. It is this sanction dated 23 August 2014 that has been assailed in these petitions. Learned Senior Counsel appearing for the petitioners has submitted that the order dated 23 August 2014 granting sanction for re-opening of the assessment is illegal and without jurisdiction as it was not based on any 'reason to believe' of the Deputy Commissioner but was on the basis of the instructions issued by the Additional Commissioner in his letter dated 30 September 2013. It is also his contention that the Assessing Officer had earlier dealt with the audit objection and held that the 'tractor hood' falls in the category of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nction for re-assessment by the Deputy Commissioner in exercise of the powers conferred on him under section 29 of the Act. The Deputy Commissioner has recorded his satisfaction in this regard. In this connection, the Additional Commissioner has referred to Serial No.125 of the notification dated 10 January 2008 and has prima facie found that the tractor accessories are not included therein. This prima facie satisfaction has been recorded by the Additional Commissioner and it is not based on any direction or instructions of the Additional Commissioner (Audit and Research), Commercial Tax Headquarters. We do not consider it appropriate in this petition to examine as to whether this prima facie satisfaction of the Additional Commissioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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