TaxTMI 
TaxTMI 
2003 (2) TMI 530
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....the assessment year 1978-79, a notice under Section 21 of the Act, was issued on the basis of information received from STO (SIB) that the dealer had supplied Gutti for ₹ 1,80,146.65 paise which was not shown in the books of account. During the assessment proceeding, it was submitted by the dealer that the supply was made from Faridabad to Tuglakabagh within the State of Haryana and neither any transaction under the U. P. Trade Tax Act nor under the Central Sales Tax Act was made. Assessing Authority treated the supply from the State of U. P. to Haryana in the course of interstate sales and assessed tax under Section 21 read with Section 9(2) of Central Sales Tax Act on the supply at ₹ 1,80,146.65 paise. Dealer filed appeal befo....
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....oceedings under Section 21, can not be quashed. Tribunal further observed that the dealer had sold Gutti to Faridabad (Haryana) which was alleged to have been supplied in Faridabad. Since the disputed supply was made to Faridabad, undoubtedly this supply shall not come under the ambit of U. P. Sales Tax Act but for the determination of question whether the disputed supply was interstate sale or not, Appellate Authority had not committed any error in remanding the case back to the Assessing Authority for an enquiry to this fact after giving a notice under Section 21 under the Central Sales Tax Act. 3. I have heard Sri R.R. Agarwal, learned counsel for the applicant and Sri U. K. Pandey, learned Standing Counsel. The learned Counsel for the ....
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....ssued or if the notice issued is shown to be invalid then proceedings taken by Income Tax Officer without a notice or in pursuance of a invalid notice would illegal and void." 5. In the case of Kishan Chand vs. Commissioner of Sales Tax reported in 1971 UPTC 13, it has been held that a notice under Section 21 of U. P. Sales Tax Act like a notice under Section 147 of Income Tax Act is a Jurisdiction notice. 6. In the case of Commissioner of Sales Tax vs. Seva Singh Mangal Singh 1972 UPTC 537 at page 358, it was held :- "If the Department chooses to proceed under Section 21, it is necessary that the Section should be strictly complied with. The service of notice under Section 21 is a condition precedent for assumption of jurisdic....
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....re proceedings should be quashed. Tribunal up held the order of Appellate Assistant Commissioner. The matter came to this Court by reference. Few relevant paragraphs are referred as below :- "It is now well settled, that issuing of a valid notice to the assessee under Section 148 of the Income Tax Act within the period specified under Section 149 of the Act is a condition precedent to the validity of any assessment to be made against such assessee under Section 147 of the Act. Accordingly, where no such notice has been issued or if the notice issued is not valid or the same has not been served on the assessee in accordance with law, it will not be possible to sustain the eventual assessment made under Section 147 on the basis of such ....
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....ng such a vague and invalid notice also stand vitiated. 12. In the case of Commissioner of Income Tax vs. Ishwar Singh and Sons, Varanasi reported in 1979 UPTC 1410, the notice under Section 148 was issued to the Proprietor of the Firm as an individual. Return was filed in pursuance to the notice by Karta of Hindu undivided family in the status of Hindu Undivided Family. The assessment was made in the status of Hindu undivided family on the basis of return. The validity of assessment was challenged on the ground that the notice under Section 148 was issued in the status of an individual while the assessment was made in the status of Hindu Undivided Family. The Division Bench of this Court held that the assessment order was invalid in the s....