2019 (4) TMI 1323

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.... Trade Tax Act (herein after referred Act) was issued. According to the order of assessing authority dated 25.3.2013, the Additional Commissioner Trade Tax, Saharanpur by order dated 13.2.2013 granted permission for initiation of reassessment proceedings. According to the order dated 25.3.2013 notice under Section 21(2) was issued on 6.3.2013 and was served on the assessee but he failed to appear as such tax of Rs. 13,70,807/- was imposed. 3. Being aggrieved, an appeal was filed which was rejected by the Additional Commissioner, Grade-II (Appeal) Trade Tax, Muzaffar Nagar by order dated 16.4.2016. Revisionist filed an appeal before the Commercial Tax Tribunal, Muzaffar Nagar on the ground that proceedings under Section 21(2) was an ex....

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....was served on the revisionistassessee. The relevant portion is reproduced below:- 7. As it is clear from the perusal of order of the assessing authority that the notice under Section 21(2) was served on the assessee but he did not participate in the reassessment proceedings and further neither the first appellate authority nor the Tribunal has recorded any finding or has come to conclusion that no notice was served on the assessee it was only the contention of the assessee which was recorded by the Tribunal while remanding back the matter to the assessing authority for decision afresh. 8. In view of the above, I find no interference is required as the present revision is against a remand order, however, it is made clear that the as....

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....) के अन्तर्गत पुनः कर निर्धारण की कार्यवाही की गयी है। अपीलकर्ता व्यापारी का कथन है कि धारा-21 (2) के अन्तर्गत जारी नोटिस की तामीली अपीलकर्ता पर नà....

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....¤¤à¤¿-युक्त अवसर प्राप्त नहीं हुआ है। अपीलकर्ता व्यापारी की उक्त खरीद के सम्बन्ध में माल के वास्तविक परिवहन हेतु ट्रांसपोर्टर की बिल्टी, माल लोà....