https://www.taxtmi.com/caselaws?id=162011 Proceedings under section 10-B of the U.P. Trade Tax Act were not barred merely because reassessment proceedings under section 21 had been initiated, since revision of an existing assessment order on the record already available operates in a different field from escaped-turnover reassessment. The revisional authority could therefore examine the legality or propriety of the original assessment despite a pending section 21 notice. However, because the dealer had not yet replied to the objections raised in the revisional notice, the matter required a fresh hearing and reconsideration after giving an opportunity to explain those objections. The Tribunal's view that the revisional action was automatically invalid was unsustainable. en-us Mon, 14 Nov 2005 00:00:00 +0530 Fri, 14 Feb 2014 15:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162011 Proceedings under section 10-B of the U.P. Trade Tax Act were not barred merely because reassessment proceedings under section 21 had been initiated, since revision of an existing assessment order on the record already available operates in a different field from escaped-turnover reassessment. The revisional authority could therefore examine the legality or propriety of the original assessment despite a pending section 21 notice. However, because the dealer had not yet replied to the objections raised in the revisional notice, the matter required a fresh hearing and reconsideration after giving an opportunity to explain those objections. The Tribunal's view that the revisional action was automatically invalid was unsustainable. Case-Laws VAT and Sales Tax Mon, 14 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162011