https://www.taxtmi.com/caselaws?id=247407 Section 22 of the U.P. Trade Tax Act, 1948 is confined to correcting mistakes apparent from the record and does not permit review; an inadvertent withdrawal of a composite reassessment notice can be rectified where the record shows the withdrawal was based on omission to notice separate Central reassessment material, and the reassessment may then proceed. On natural justice, non-supply of a compilation described as an SIB report does not by itself vitiate reassessment where the assessee was otherwise informed of the factual basis, relevant correspondence and documentary material, and the proceedings rested on materials already disclosed; refusal of cross-examination also does not invalidate the reassessment on those facts. en-us Wed, 02 May 2012 00:00:00 +0530 Wed, 30 Jul 2014 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247407 Section 22 of the U.P. Trade Tax Act, 1948 is confined to correcting mistakes apparent from the record and does not permit review; an inadvertent withdrawal of a composite reassessment notice can be rectified where the record shows the withdrawal was based on omission to notice separate Central reassessment material, and the reassessment may then proceed. On natural justice, non-supply of a compilation described as an SIB report does not by itself vitiate reassessment where the assessee was otherwise informed of the factual basis, relevant correspondence and documentary material, and the proceedings rested on materials already disclosed; refusal of cross-examination also does not invalidate the reassessment on those facts. Case-Laws VAT and Sales Tax Wed, 02 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247407