1990 (3) TMI 340

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....s order dated February 28, 1989, passed under section 21 of the U.P. Sales Tax Act, 1948. Original assessment on the assessee was made on February 17, 1981. Thereafter, a letter dated March 10, 1983 was addressed to the assessing officer by the Sales Tax Officer (S.I.B.) stating that from the account books of the assessee seized by the Income-tax Department on July 23, 1981, it transpired that ....

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....arly appears that the assessing officer simply acted upon the letter dated March 10, 1983, which was sent to him by the Sales Tax Officer (S.I.B.) and he did not look into any record showing the escaped turnover to have the subjective satisfaction that a given turnover had escaped assessment. Section 21(1) can be pressed into service by the assessing authority only when he could have reason to bel....