2002 (11) TMI 755

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....ssentially to reassessment notices issued by the Assessing Authorities for various periods from 1991-92 to 1994-95 under the provisions of M.P. General Sales Tax Act, 1958. They were challenged in revision before the Additional Commissioner of Commercial Tax but were dismissed by the impugned order giving rise to challenge in this petition. 2.. Heard Shri G.M. Chafekar, Senior Advocate, assiste....

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....ner as to what are the charges which he has to meet while replying to impugned notices and hence it is not necessary to submit to such notice and the same should be struck down at its threshold. 4.. I do not agree. The submission is factually incorrect when one reads the impugned notices (annexure D) at pages 67, 69, 71, 72, 74, 75, 77, 78 and 80 of Petition). The notices which are issued for s....

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....e. This Court cannot go into the adequacy or correctness of the reasons on which the impugned notices are founded. It is for the petitioner to file reply to impugned notice and satisfy the issuing authorities that the reasons stated in the impugned notices are not sustainable and hence no case for reassessment is made out on those reasons. It is then for the assessing authority to decide depending....