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TMI Blog2019 (4) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... in the reassessment proceedings and further neither the first appellate authority nor the Tribunal has recorded any finding or has come to conclusion that no notice was served on the assessee it was only the contention of the assessee which was recorded by the Tribunal while remanding back the matter to the assessing authority for decision afresh. No interference is required as the present rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Revisionist was a registered dealer in the business of purchase and sale of iron and steel. An assessment was made on 23.3.2009 for the assessment year 2006-07 (U.P.). Notice under Section 21(2) of the U.P. Trade Tax Act (herein after referred Act) was issued. According to the order of assessing authority dated 25.3.2013, the Additional Commissioner Trade Tax, Saharanpur by order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Contention of learned Counsel for the petitioner is that the Tribunal was not justified in remanding back the matter once it has recorded the finding that there was no valid service of notice under Section 21 on the assessee. He further placed reliance upon the judgment of M/s Om Traders Vs. Commissioner of Trade Tax, 2002 U.P.T.C. 646. 5. Per contra, Sri Bipin Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from perusal of the order of the Tribunal, it is clear that the Tribunal has noted the contention of the revisionist that no notice was served on the revisionistassessee. The relevant portion is reproduced below:- 7. As it is clear from the perusal of order of the assessing authority that the notice under Section 21(2) was served on the assessee but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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