1982 (1) TMI 171

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....er was served with a notice dated 22nd of March, 1976, purporting to be under section 21 of the U.P. Sales Tax Act. The same day another notice of 27th of March, 1976, but under section 9(2) of the Central Sales Tax Act was served on the petitioner. The petitioner, on the same day, namely, 27th of March, 1976, filed an objection before the Assistant Commissioner (Assessment) enquiring as to whi....

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....t had been completed by the Assistant Sales Tax Officer, Ghaziabad. In support of the first submission, the learned counsel invited our attention to a decision of the Gujarat High Court in the case of Kurban Hussein Ibrahimji Mithiborwala v. Commissioner of Income-tax, Gujarat [1968] 68 ITR 407. That was a case of reassessment under section 34 of the Income-tax Act. The Bench held that a valid ....