2017 (11) TMI 930

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessment year 2009-10). He has further prayed for issuance of mandamus directing the Commercial Tax Officer, Sector-3, Commercial Tax, Allahabad not to take any action in pursuance of the permission granted by the Additional Commissioner under Section 29(7) of the Act. We have heard Sri Naveen Chandra Gupta, learned counsel for the petitioner and Sri C.B. Tripathi, learned Standing Counsel for the respondents. The contention of the counsel for the petitioner is that the notice issued under Section 29(7) of the Act related to the assessment year 2008-09 under U.P. VAT Act is invalid as well as illegal. The counsel for the petitioner has pointed out that the permission has been sought by the assessing authority to reopen the case o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rs some error or mistake at the hand of the assessing authority while initiating the proceeding under Section 29 for the assessment year 2009-10. He has contended that so far as the present proceedings for the assessment year 2008-09 are concerned, the same are in accordance with law. During the course of the hearing, it has been noticed by the Bench that for the same reasons or figures simultaneous proceeding for two assessment year are allowed, which cannot be permitted. Sri Tripathi has accepted that since it was the mistake on the part of the assessing authority, who has proceeded under Section 29 for the assessment year 2009-10 and passed ex parte order against which appeal is pending there remains no reasons to continue the said proce....