https://www.taxtmi.com/caselaws?id=164151 A reassessment order under section 21 of the U.P. Trade Tax Act was held unsustainable because the authority did not record reasons showing application of mind to the dealer's reply or the material on record. A reopening power requires a bona fide reason to believe that turnover has escaped assessment or been under-assessed, and the objections raised by the assessee must be dealt with expressly. A bare direction for reassessment, without a prima facie finding on the disputed items or a reasoned rejection of the explanation, is insufficient and offends fairness implicit in Article 14. The writ petition was allowed and the order quashed, with liberty to proceed afresh after due hearing. en-us Tue, 06 Apr 2010 00:00:00 +0530 Mon, 13 Oct 2014 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164151 A reassessment order under section 21 of the U.P. Trade Tax Act was held unsustainable because the authority did not record reasons showing application of mind to the dealer's reply or the material on record. A reopening power requires a bona fide reason to believe that turnover has escaped assessment or been under-assessed, and the objections raised by the assessee must be dealt with expressly. A bare direction for reassessment, without a prima facie finding on the disputed items or a reasoned rejection of the explanation, is insufficient and offends fairness implicit in Article 14. The writ petition was allowed and the order quashed, with liberty to proceed afresh after due hearing. Case-Laws VAT and Sales Tax Tue, 06 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164151