https://www.taxtmi.com/caselaws?id=167865 Permission for reassessment under the proviso to section 21(2) of the U.P. Trade Tax Act, 1948, could not be sustained where the order contained no reasons and the affected party's reply had not been properly considered. The HC held that, since the reassessment process had not progressed further, the proper course was to require fresh consideration by the competent authority with a reasoned order after hearing the petitioner. The permission order was quashed and the matter remitted for reconsideration, while the larger issues raised in the writ petition were left open. en-us Fri, 16 Mar 2012 00:00:00 +0530 Thu, 08 Jan 2015 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167865 Permission for reassessment under the proviso to section 21(2) of the U.P. Trade Tax Act, 1948, could not be sustained where the order contained no reasons and the affected party's reply had not been properly considered. The HC held that, since the reassessment process had not progressed further, the proper course was to require fresh consideration by the competent authority with a reasoned order after hearing the petitioner. The permission order was quashed and the matter remitted for reconsideration, while the larger issues raised in the writ petition were left open. Case-Laws VAT and Sales Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167865