https://www.taxtmi.com/caselaws?id=161953 A belated writ challenge to an order permitting reopening of assessment, and to the consequential notice, was rejected because the assessee approached the court only after several months and after reassessment steps had already progressed. In writ jurisdiction, discretionary relief is ordinarily denied where the challenge is not prompt. On merits, reassessment under section 21 of the U.P. Trade Tax Act, 1948 was upheld because the record contained relevant material suggesting escaped turnover or wrong exemption, including missing contract papers, vouchers and account books, and the court held that the adequacy of such material could not be reappraised once its existence was shown. The reopening proceedings were therefore sustained. en-us Fri, 05 Dec 2003 00:00:00 +0530 Mon, 01 Jul 2024 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161953 A belated writ challenge to an order permitting reopening of assessment, and to the consequential notice, was rejected because the assessee approached the court only after several months and after reassessment steps had already progressed. In writ jurisdiction, discretionary relief is ordinarily denied where the challenge is not prompt. On merits, reassessment under section 21 of the U.P. Trade Tax Act, 1948 was upheld because the record contained relevant material suggesting escaped turnover or wrong exemption, including missing contract papers, vouchers and account books, and the court held that the adequacy of such material could not be reappraised once its existence was shown. The reopening proceedings were therefore sustained. Case-Laws VAT and Sales Tax Fri, 05 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161953