1999 (2) TMI 682

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... distributing motor spirits, diesel oil and other petroleum products all over the country. It is registered under the U. P. and Central Sales Tax Act at Agra. For the Assessment Year 1986-87 an order was passed on 31st December, 1990 under the Central Sales Tax Act. While accepting the books of account and records which were maintained in the regular course of business and were duly audited by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssed on 28th March, 1995 discloses no reason to believe that the assessment for the said assessment year has escaped assessment or has been under-assessed or has been assessed at a rate lower than that at which it is assessable or any deduction or exemption was wrongly allowed in respect thereof. It only speaks that the reassessment is being made on the basis of change of opinion. Secondly, Mr. Bh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner (Assessment), which was considered by the Trade-Tax Tribunal and the Tribunal was pleased to remand the matter back to the assessing authority and as such the present writ petition should fail. 6. We have considered the submissions of the assessee and the Department and we hold that on a mere change of opinion, no reassessment proceedings are permissible under the provisions of Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rity would be a mere formality and futile. 8. In the present case the order of the Assistant Commissioner (Assessment) was passed in haste without affording any opportunity to me petitioner to file any objection against the notice dated 28th March, 1995. Prima facie, this Court is satisfied that the said notice and the order passed thereunder were without any jurisdiction and in violation of th....