2007 (7) TMI 687

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....esh Jain, Advocates For the Respondents: Mr. Rajesh Mahana and Mr. Ramanand Roy, Advocates JUDGMENT Madan B. Lokur, J. 1. Rule DB. The grievance of the Petitioner is that after a regular assessment was completed by the Respondents, it was reopened without recording any reasons. Learned counsel says that this is clearly impermissible in view of Section 24 of the Delhi Sales Tax Act, 197....

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....ase of the Petitioner, therefore, is that before issuing a notice, no reasons were recorded for reopening the completed assessment and even in the notice, no reasons have been given for reopening the completed assessment. 4. Learned counsel for the petitioner has also placed reliance upon Circular No. 7 of 2001-02 dated 3rd March, 2001. This Circular issued by the Commissioner of Sales Tax make....

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....ioner submits that the reopening of its assessment for the year 1992-93 be set aside. 7. A notice was issued by this Court and the Respondents have filed their counter affidavit. It has been stated in the counter affidavit that while the recording of reasons before initiating proceedings for reassessment is a requirement under the Income Tax law, it is not a requirement under the Delhi Sales Ta....

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....er. That apart, we have gone through M/s. Samagya Consultant Pvt. Ltd. The Division Bench has specifically recorded that there must be an existence of reason on which belief is founded before a notice is issued. It is not necessary for the notice to state the reasons, but there must be existence of those reasons. 10. An Assessing Officer cannot view the reopening of a completed reassessment as ....