2009 (3) TMI 957

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....r dated February 14, 2009 passed by Additional Commissioner, Grade-I, Commercial Tax, Jhansi Zone, Jhansi, respondent No. 2 herein, for the assessment year 2002-03 for reopening the assessment and also the notice dated March 4, 2009 issued by Deputy Commissioner (Assessment), Commercial Tax, Sector-II, Banda, respondent No. 3 herein, under section 21(2) of the U.P. Trade Tax Act, 1948. The petitio....

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....09 is quoted hereunder: "Heard Sri Kunwar Saxena, learned counsel appearing for the petitioner and learned standing counsel appearing for the respondents. It appears to this court that the order impugned dated May 19, 2007 purportedly communicated to the petitioner on February 5, 2009, for the assessment year 2002-03, under the U.P. Trade Tax Act, 1948, appears to be hit by the principle lai....

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....ed July 12, 2001 does not contain any reason and, therefore, as held by this court in the case of Manaktala Chemicals Pvt. Limited v. State of U.P. reported in [2007] 5 VST 284; [2006] UPTC 1128 and S.K. Traders v. Additional Commissioner, Grade I, Trade Tax, Zone Ghaziabad [2009] 26 VST 601 (All); [2007] 34 NTN 343, (Civil Misc. Writ Petition No. 483 of 2002), decided today, reasons have to be as....

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.... the consequential notices issued by the assessing authority as per the order impugned cannot be sustained in view of the circumstances, therefore, the same are also quashed. However, it is open to such authority to issue the fresh notices after the decision by the Additional Commissioner, since the respective period as provided under the proviso to sub-section (2) of section 21 of the U.P. Trade ....