https://www.taxtmi.com/caselaws?id=164239 Reassessment under section 21 of the U.P. Trade Tax Act, 1948 requires fresh, relevant material giving rise to a bona fide reason to believe that turnover has escaped assessment. Where the original assessment has already examined and allowed the claim on merits, reopening on the same material, without new information, amounts to a mere change of opinion. The court applied the settled jurisdictional test that suspicion or a second view of the same facts is insufficient, and held that reassessment initiated without fresh material lacked legal basis; the notice and approval order were quashed. en-us Mon, 08 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164239 Reassessment under section 21 of the U.P. Trade Tax Act, 1948 requires fresh, relevant material giving rise to a bona fide reason to believe that turnover has escaped assessment. Where the original assessment has already examined and allowed the claim on merits, reopening on the same material, without new information, amounts to a mere change of opinion. The court applied the settled jurisdictional test that suspicion or a second view of the same facts is insufficient, and held that reassessment initiated without fresh material lacked legal basis; the notice and approval order were quashed. Case-Laws VAT and Sales Tax Mon, 08 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164239