https://www.taxtmi.com/caselaws?id=164457 Sanction for reassessment under section 21(2) of the U.P. Trade Tax Act, 1948 must be preceded by consideration of the dealer's objections and supported by recorded reasons. Where the sanctioning authority rejects a detailed reply without giving reasons, the order is mechanical, non-speaking, and shows lack of application of mind. The sanction order was therefore invalid, and the consequential reassessment notice was quashed. The authority was required to reconsider the matter afresh in accordance with law after hearing the petitioner. en-us Wed, 09 Sep 2009 00:00:00 +0530 Sat, 01 Nov 2014 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164457 Sanction for reassessment under section 21(2) of the U.P. Trade Tax Act, 1948 must be preceded by consideration of the dealer's objections and supported by recorded reasons. Where the sanctioning authority rejects a detailed reply without giving reasons, the order is mechanical, non-speaking, and shows lack of application of mind. The sanction order was therefore invalid, and the consequential reassessment notice was quashed. The authority was required to reconsider the matter afresh in accordance with law after hearing the petitioner. Case-Laws VAT and Sales Tax Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164457