1974 (3) TMI 111

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.... for the opinion of this Court : "Whether on the facts and in the circumstances of the case reassessment under section 21 of the U. P. Sales Tax Act was justified ?" 2. The question relates to the assessment year 1963-64. It appears that on 7th January, 1964, the assessee's shop was surveyed. The survey report was on the record of the assessment proceedings. On 30th September, 1967....

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....time of the regular assessment done in 1967. Merely because there is no specific mention of the said survey in the regular assessment order it does not necessarily mean that the assessing officer completely ignored the said survey." 5. Thereafter the Revising Authority considered the case on the assumption that the assessing officer had completely ignored the aforesaid survey. Ultimately it was....