Reassessment justified where original assessment ignored dealer's reply and relevant material, so reopening was not mere change of opinion.

Reassessment under the U.P. Trade Tax Act was held valid where the original assessment was a non-speaking summary order and the dealer's reply and supporting material had not been considered on merits. In that situation, the issue of the sale nature of bone meal remained unexamined, so the reopening was based on non-application of mind rather than a mere change of opinion. Reassessment is permissible when relevant material on record was not dealt with in the original assessment, and it is not barred where the earlier order did not reflect reasoned consideration of the dispute.

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Issues: Whether reassessment proceedings under section 21 of the U.P. Trade Tax Act, 1948 were validly initiated where the original assessment order was a non-speaking summary order and the material/reply filed by the dealer had not been considered on merits.

Analysis: The original assessment record showed that although a show-cause notice and reply were on file, the assessment was completed by a summary order without consideration of the reply on merits. In such circumstances, the claim regarding the nature of sale of bone meal remained unscrutinised, and the case was not one of a mere change of opinion. Reassessment can be initiated where relevant material on record was not considered or escaped the notice of the assessing authority. The absence of a reasoned consideration in the original assessment distinguished the matter from cases where reassessment is barred because the same material had already been examined.

Conclusion: The reassessment proceedings were validly initiated; the finding of change of opinion was and the revision succeeded in favour of the Department.

Ratio Decidendi: Where the original assessment is non-speaking and the relevant material or reply has not been considered on merits, reopening is justified on the ground of non-application of mind and is not barred as a mere change of opinion.

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