https://www.taxtmi.com/caselaws?id=248821 Reopening beyond the normal limitation period under the proviso to Section 21(2) of the U.P. Trade Tax Act was upheld where the notice disclosed the material basis for belief about escaped turnover and the assessee participated after service. The Court held that a detailed reasoned approval order was not necessary if the approving authority had applied its mind to the recorded reasons and the basis of satisfaction was available on the record and known to the assessee. The reassessment challenge was also rejected because the assessee delayed the writ petition, had submitted to the reassessment process, and the attack on the appellate remand order was not entertained in writ jurisdiction. en-us Wed, 14 May 2014 00:00:00 +0530 Wed, 25 Jun 2014 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248821 Reopening beyond the normal limitation period under the proviso to Section 21(2) of the U.P. Trade Tax Act was upheld where the notice disclosed the material basis for belief about escaped turnover and the assessee participated after service. The Court held that a detailed reasoned approval order was not necessary if the approving authority had applied its mind to the recorded reasons and the basis of satisfaction was available on the record and known to the assessee. The reassessment challenge was also rejected because the assessee delayed the writ petition, had submitted to the reassessment process, and the attack on the appellate remand order was not entertained in writ jurisdiction. Case-Laws VAT and Sales Tax Wed, 14 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248821