2022 (8) TMI 78

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..../TRADE TAX REVISION No. - 24 of 2012, the assessee has questioned the order of the Commercial Tax Tribunal (hereinafter referred to as 'the Tribunal') dated 23.1.2011 in Second Appeal No. 217 of 2011 for Assessment Year 2004-05 (U.P.) arising from reassessment proceedings initiated under Section 21 of the U.P. Trade Tax Act, 1948. The Tribunal has dismissed the appeal filed by the assessee and has confirmed the order of the first appeal authority dated 27.8.2011 whereby the said appeal authority had set aside the assessment order dated 30.3.2011 and remitted the matter to the assessing authority to frame reassessment order after confronting the assessee with adverse material and after affording due opportunity to it to cross examine....

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....the assessee without disclosing any facts circumstance or reason giving rise to the reason to believe to initiate reassessment proceedings. In that proceeding, the assessee claims to have raised preliminary objection as to lack of jurisdiction to initiate reassessment proceedings. It also appears to have raised an objection that there did not exist any cogent material as may have given rise to a reason to believe to the assessing authority to initiate reassessment proceedings. Further objection as to limitation and merits was raised. In the assessment order, the assessing authority did not deal with or decide the objection as to lack of jurisdiction raised by the assessee. Upon the matter being carried in appeal, it further appears that gro....

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.... is shown to exist on the date of initiation of re-assessment proceedings, the entire edifice of the assessment that arises in such re-assessment proceedings may never be sustained. It is equally true, for such issue to be decided, an objection must be raised at the initial stage itself. Here the assessee is quite right in submitting that such objection was raised before the assessing authority itself as is clear from the written objection filed by the assessee before the assessing authority and the recital made in the assessment order dated 30.3.2011. While the re-assessment order is silent in that regard, specific ground No. 2, 3 and 19 of the first appeal have not only been extracted in the first appeal order dated 27.8.2011 but a narrat....