https://www.taxtmi.com/caselaws?id=165095 Proceedings under section 21 of the U.P. Trade Tax Act could not be initiated after a best judgment assessment under rule 41(8) merely to revisit the assessing officer's earlier conclusion or enlarge turnover. Reopening was permissible only where an item had actually escaped assessment, and not on a mere change of opinion or to correct an alleged error in the original best judgment assessment. The absence of a prior show-cause notice before invoking section 21 further rendered the initiation unsustainable, so the challenge to the reopening succeeded. en-us Mon, 06 Sep 2010 00:00:00 +0530 Thu, 08 May 2014 17:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165095 Proceedings under section 21 of the U.P. Trade Tax Act could not be initiated after a best judgment assessment under rule 41(8) merely to revisit the assessing officer's earlier conclusion or enlarge turnover. Reopening was permissible only where an item had actually escaped assessment, and not on a mere change of opinion or to correct an alleged error in the original best judgment assessment. The absence of a prior show-cause notice before invoking section 21 further rendered the initiation unsustainable, so the challenge to the reopening succeeded. Case-Laws VAT and Sales Tax Mon, 06 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165095