Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 978 - HC - VAT and Sales TaxWhether there was any material relevant to form the belief of escaped income? Held that:- It is the case of change of opinion of the assessing officer on the same material which was in existence and considered at the time of original assessments. The proposals do not reveal any fresh material on the basis of which belief was formed that the claims had been wrongly allowed and the same are liable to tax. The orders under section 21(2) of the Act also do not reveal that there was any fresh material on the basis of which belief has been formed. In the facts and circumstances, we are of the view that the orders passed under section 21(2) of the Act are not sustainable and are liable to be set aside, inasmuch the notices under section 21 of the Act have been issued merely on account of change of opinion without there being any fresh material of escaped assessment. In the result, the writ petition is allowed. The notices dated March 22, 2006 issued by the Deputy Commissioner (Assessment), Trade Tax, Rampur under section 21 of the Act for the assessment years 1999-2000 and 2000-01 both under the U.P. Trade Tax Act and under the Central Sales Tax Act and consequential proceedings in pursuance thereof are quashed.
|