https://www.taxtmi.com/caselaws?id=150933 Where prior service of a reassessment notice is not proved, a fresh notice under section 21 of the U.P. Sales Tax Act is required before reassessment can proceed, and the fresh notice may be counted for limitation. The court treated the earlier notice as not duly served because the record did not clearly establish refusal by the assessee or an authorised agent, so the second notice was valid and the assessment was within time. It further held that the appellate authority lawfully remanded the matter because substantial factual issues, including absence of business activity and the basis of departmental information, had not been properly examined and further enquiry was warranted. en-us Wed, 03 Apr 1974 00:00:00 +0530 Fri, 24 May 2013 18:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150933 Where prior service of a reassessment notice is not proved, a fresh notice under section 21 of the U.P. Sales Tax Act is required before reassessment can proceed, and the fresh notice may be counted for limitation. The court treated the earlier notice as not duly served because the record did not clearly establish refusal by the assessee or an authorised agent, so the second notice was valid and the assessment was within time. It further held that the appellate authority lawfully remanded the matter because substantial factual issues, including absence of business activity and the basis of departmental information, had not been properly examined and further enquiry was warranted. Case-Laws VAT and Sales Tax Wed, 03 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150933