2012 (3) TMI 381

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....anding counsel. By this writ petition, the petitioner has prayed for quashing the order dated February 15, 2012 passed by the Additional Commissioner under section 21(2), proviso of the U.P. Trade Tax Act, 1948 by which authorisation has been granted to the assessing authority for reassessment for the years 2005-06 and 2006-07. The petitioner was assessed by the assessing officer by assessme....

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....15, 2012 granting permission. The learned counsel for the petitioner submits that the order of the Additional Commissioner does not contain any reason for passing the order. He submits that when the petitioner had already filed a reply to the show-cause notice, it was incumbent upon the Additional Commissioner to have given reason. The learned counsel for the petitioner, relying on the judgment....

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....that the requirement under proviso to section 21(2) is that if the Commissioner on his own or on the basis of reasons recorded by the assessing authority is satisfied that it is just and expedient to do so, he may authorise the assessing authority for such assessment or reassessment. He submits that the recording of reason by the assessing authority seeking approval under proviso to sub-section (2....

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.... oil, non-recording of reason does not vitiate the order. We have considered the submissions and perused the record. In the present case, the Commissioner has passed the order on February 15, 2012 granting permission for reassessment in pursuance of which notice was issued by the assessing authority on February 25, 2012 and proceedings before the assessing officer have not yet proceeded any ....