https://www.taxtmi.com/caselaws?id=174526 Reassessment notices under Section 21 of the U.P. Trade Tax Act, 1948 were upheld because the earlier assessment view on the product was not final; the assessment order itself recorded that inquiry was continuing and further action could follow if adverse material emerged. The notices were also supportable on the basis of subsequent judicial decisions, which constituted relevant material for reopening. Approval by the Additional Commissioner was not invalid for lack of detailed reasons, since a speaking approval was not required and could suggest pre-judgment on the merits. The notices for the later years were additionally sustained because they extended to another product that had not been considered in the original assessments. en-us Thu, 13 Jan 2011 00:00:00 +0530 Fri, 09 Oct 2015 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174526 Reassessment notices under Section 21 of the U.P. Trade Tax Act, 1948 were upheld because the earlier assessment view on the product was not final; the assessment order itself recorded that inquiry was continuing and further action could follow if adverse material emerged. The notices were also supportable on the basis of subsequent judicial decisions, which constituted relevant material for reopening. Approval by the Additional Commissioner was not invalid for lack of detailed reasons, since a speaking approval was not required and could suggest pre-judgment on the merits. The notices for the later years were additionally sustained because they extended to another product that had not been considered in the original assessments. Case-Laws VAT and Sales Tax Thu, 13 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174526