2013 (4) TMI 694

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....eard Sri S.D. Singh, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the State of U.P., Respondent. 2. The petitioner is a proprietorship concern and is duly registered under the provisions of U.P. Trade Tax Act, 1948. It is engaged in trading jute yarn/sutali etc. The dispute relates to the Assessment Year 2002-2003 (U.P.). 3. By means of the present petition, the ....

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....d perused the record. 6. A bare perusal of the impugned order would show that it does not contain any reason for granting the sanction. Time and again, this Court has held that the reasons may be in brief, should be recorded before granting sanction under the proviso to Section 21(2) of the Act. Reference can be made to S.K. Traders vs. Additional Commissioner, 2008 UPTC 392. 7. We therefore, wh....