https://www.taxtmi.com/caselaws?id=779810 Reassessment under the Uttar Pradesh Value Added Tax Act was upheld because the record showed prior permission from the Additional Commissioner existed, defeating the challenge that sanction was absent. The court also held that section 29(7) expressly permits reassessment within the prescribed period even where it involves a change of opinion, so the reassessment could not be invalidated on that ground. The Tribunal's contrary findings were unsustainable on the material before it, and the reassessment order was restored, with the assessee's challenge failing. en-us Fri, 10 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779810 Reassessment under the Uttar Pradesh Value Added Tax Act was upheld because the record showed prior permission from the Additional Commissioner existed, defeating the challenge that sanction was absent. The court also held that section 29(7) expressly permits reassessment within the prescribed period even where it involves a change of opinion, so the reassessment could not be invalidated on that ground. The Tribunal's contrary findings were unsustainable on the material before it, and the reassessment order was restored, with the assessee's challenge failing. Case-Laws VAT / Sales Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779810