https://www.taxtmi.com/caselaws?id=164467 Before sanctioning reassessment under the proviso to section 21(2) of the U.P. Trade Tax Act, the assessee must be given an opportunity of hearing and the sanctioning authority must record reasons. Applying that controlling principle, the High Court held that a sanction granted after expiry of limitation, without notice, hearing, or recorded reasons, breached natural justice and could not stand. The impugned sanction order was set aside and the matter was remitted to the Commissioner for a fresh decision after hearing the petitioner. en-us Mon, 05 Oct 2009 00:00:00 +0530 Thu, 24 Apr 2014 17:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164467 Before sanctioning reassessment under the proviso to section 21(2) of the U.P. Trade Tax Act, the assessee must be given an opportunity of hearing and the sanctioning authority must record reasons. Applying that controlling principle, the High Court held that a sanction granted after expiry of limitation, without notice, hearing, or recorded reasons, breached natural justice and could not stand. The impugned sanction order was set aside and the matter was remitted to the Commissioner for a fresh decision after hearing the petitioner. Case-Laws VAT and Sales Tax Mon, 05 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164467