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TMI Blog2019 (4) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Opposite Party : C.S.C. ORDER ASHOK KUMAR, J. Heard Sri Suyash Agrawal, learned counsel for the revisionist, at great length. The questions of law, which has been formulated in memo of revision, reads as under; (i). Whether the Tribunal was correct not to consider that the sanction granted by the Additional Commissioner Trade Tax, Noida Zone, Noida u/s 21(2) of the Act, dated 27.03.2002, was an ex parte sanction and no opportunity was afforded by the Sanctioning Authority to reopen the assessment, as such sanction was vitiated and is liable to be quashed. (ii). Whether the reassessment order u/s 21(2) of the Act dated 30.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insure there was no defect which can reasonably deducted by an intelligent person and it is not his duty of ensure by all means that From is genuine or is not been misused. (vii) Whether the Tribunal was correct to hold that the consignment sale supported with evidence of dispatch sale note, freight, expenditure etc. held to be valid, the subsequent letter of the Commercial Tax Officer, Jaipur can render the Form-F as forged one. (viii) Whether on the facts and in the circumstances of the case the Tribunal was correct to hold that the consignment sale of Butter amounting to ₹ 24,36,078/- against From F No.392497 made to M/s M.K. Enterprises, Jaipur could not be allowed as exempted u/s 6-A of Central s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or appearance and for reply on 30.02.2002 but the revisionist failed to appear and did not filed any reply or sought any adjournment. Since the case was going to be time barred, there was no option available with the assessing authority but to finalise the reassessment proceeding, hence re-assessment proceedings were completed under Section 21(2) of the Act and vide order dated 30th March, 2002 the tax was imposed to the tune of ₹ 3,01,389.60 piase. The first appeal was filed under Section 9 by the assessee before the Deputy Commissioner (Appeals), Trade Tax, Bulandshahr. The Deputy Commissioner (Appeals) has rejected the appeal and affirmed the order passed by the assessing authority. Aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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