2025 (10) TMI 606

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....n has been filed against the impugned order dated 19.07.2023 passed by the Commercial Tax Tribunal, Bench - 4, Kanpur in Second Appeal No. 57 of 2021 for the Assessment Year 2013-14 under section 29, read with section 28(2) of the UP VAT Act. 4. Learned ACSC submits that the opposite party is dealing with the electronic goods as well as selling and purchasing of DTH (Direct to Home), which is unclassified item and liable for payment of VAT at a higher rate of 12.5%, along with additional tax. He further submits that while framing the original assessment order, tax liability has been levied @ 5% without there being any discussion of the same. Thereafter, re-assessment proceedings were initiated after obtaining permission by Additional Com....

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....ssion to reopen the completed assessment and the present proceedings involved change of opinion and therefore, rightly held by the Tribunal on relying upon the judgement passed by this Court. He further submits that under reassessment proceedings, if the matter requires change of opinion, the same will not empower for reassessment. 6. After hearing learned counsel for the parties, the Court has perused the records. 7. On the submission made by the learned counsel for the opposite party that there was no order sanctioning/granting permission for reopening the assessment, the original records were summoned by this Court, which were produced and perused by this Court. 8. The original assessment record as well as the record of the Addi....

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....t a rate lower than that at which it is assessable under this Act, or any deductions or exemptions have been wrongly allowed in respect thereof, the assessing authority may, after issuing notice to the dealer and making such inquiry as it may consider necessary, assess or re-assess the dealer to tax according to law: Provided that the tax shall be charged at the rate at which it would have been charged had the turnover not escaped assessment or full assessment as the case may be. Explanation I:- Nothing in this sub-section shall be deemed to prevent the assessing authority from making an assessment to the best of its judgment. Explanation II:- For the purpose of this section and of section 31, assessing authority ....

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....r exemptions have been wrongly allowed in respect thereof, the assessing authority may, after issuing notice to the dealer and making such inquiry as it may consider necessary, assess or re-assess the dealer to tax according to law. It further provides that the tax shall be charged at the rate at which it would have been charged had the turnover not escaped assessment or full assessment as the case may be. 13. Further, sub-section (7) provides that re-assessment may be made within a period of eight years after expiry of assessment year to which such assessment or re-assessment relates notwithstanding such assessment or re-assessment may involve a change of opinion. 14. Once the provisions of the Act empowers for making reassessment, w....