https://www.taxtmi.com/caselaws?id=163926 Jurisdictional objections to reassessment under section 21 of the U.P. Trade Tax Act, including limitation, existence of material for belief of escaped assessment, and recording of reasons before initiation, had to be decided on merits because they went to the root of the proceedings. The Tribunal's failure to adjudicate those foundational issues, and its reliance only on a limited ground, rendered its order unsustainable. The matter was therefore set aside and remanded for fresh decision on the specified jurisdictional questions, with relief granted to the assessee. en-us Fri, 09 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2014 16:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163926 Jurisdictional objections to reassessment under section 21 of the U.P. Trade Tax Act, including limitation, existence of material for belief of escaped assessment, and recording of reasons before initiation, had to be decided on merits because they went to the root of the proceedings. The Tribunal's failure to adjudicate those foundational issues, and its reliance only on a limited ground, rendered its order unsustainable. The matter was therefore set aside and remanded for fresh decision on the specified jurisdictional questions, with relief granted to the assessee. Case-Laws VAT and Sales Tax Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163926