1987 (2) TMI 496

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....the assessing officer reopened the assessment under section 21 of the U.P. Sales Tax Act, 1948, and estimated the turnover at a much higher figure. The assessee appealed to the Assistant Commissioner (Judicial) who remanded the case to the assessing officer. The Tribunal affirmed the order of the Assistant Commissioner (Judicial). The only question for consideration is whether the assessing officer validly exercised the jurisdiction under section 21 for making the reassessment. I have heard learned counsel for the parties. The contention of the assessee is that it was merely a change of opinion, and there was no discovery of any new facts warranting the invocation of jurisdiction under section 21 of the Act. The contention of the learned....

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....ore reasons than those what he gave in the original order. Section 21 cannot be resorted to for this purpose. The assessing officer has not given any reason, and the facts, which might have enabled him to come to the conclusion that due to suppression or non-disclosure of certain facts, the original assessment resulted into under-assessment. This being so, the initiation of reassessment proceedings cannot be said to be valid and no good reason has been given by the Tribunal to support the initiation of the reassessment proceedings. The approach of the Tribunal is that in the original assessment order, the assessing officer omitted to consider all important things, except the capacity. The reasoning given by the Tribunal cannot justify th....