2016 (9) TMI 1548

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..... rd Sri Bharat Ji Agarwal, learned Senior Advocate assisted by Sri Piyush Agarwal, learned counsel for the petitioner and Sri C.B. Tripathi, learned Standing Counsel for respondents. 2. Writ petition is directed against the order dated 30.12.2015 issued by Additional Commissioner, Grade-II, Commercial Tax, Ghaziabad Zone-II, Ghaziabad granting approval for reassessment under Section 29(7) of U.P. .....

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..... able was only 2 per cent but it is more than 5 per cent, then tax payable was 6 per cent. Respondents-authorities, in the case in had, by reading aforesaid terms as total payment received by Contractor, have completely misread the said scheme and, therefore, even otherwise proceeding of re-assessment is wholly illegal and amounts to change in opinion, which is not permissible. 5. Sri C.B. Tripat .....

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