Section 29 U.P. VAT: Re-assessment Powers Limited, Cannot Be Used for Review or Appeal of Own Orders.

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....Scope of Section 29 of the U.P. VAT - The power of re-assessment is quite different and distinct from that of review or of the appellate power. Therefore, the assessing authority cannot utilize the power of re-assessment in the ordinary course as if it is sitting in review or in appeal over his own order of assessment. - HC....