https://www.taxtmi.com/caselaws?id=164414 Approval for reopening assessment under the proviso to section 21(2) of the U.P. Trade Tax Act must show real application of mind to the recorded reasons and the assessee's reply; a mechanical sanction is unsustainable and liable to be set aside. The supervisory authority need not decide the merits in detail, but it must consider the material placed before it before granting approval. After remand, limitation does not operate exactly as in an original initiation, though the authority must still act within a reasonable time and according to law. On the facts described, the limitation objection was not decisive, but the sanction failed for lack of proper consideration. en-us Thu, 15 Apr 2010 00:00:00 +0530 Fri, 10 Oct 2014 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164414 Approval for reopening assessment under the proviso to section 21(2) of the U.P. Trade Tax Act must show real application of mind to the recorded reasons and the assessee's reply; a mechanical sanction is unsustainable and liable to be set aside. The supervisory authority need not decide the merits in detail, but it must consider the material placed before it before granting approval. After remand, limitation does not operate exactly as in an original initiation, though the authority must still act within a reasonable time and according to law. On the facts described, the limitation objection was not decisive, but the sanction failed for lack of proper consideration. Case-Laws VAT and Sales Tax Thu, 15 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164414