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2010 (8) TMI 840 - ALLAHABAD HIGH COURTApproval to initiate the proceedings under section 21 of the U.P. Trade Tax Act beyond the normal period of limitation challenged Held that:- On the facts and circumstances, we are of the view that there was material on record to form the belief that there was escaped assessment and, therefore, the initiation of proceeding under section 21 of the Act was wholly justified. However, it will be open to the petitioner to make submission in support of claim of exemption. On the facts and circumstances, we do not find any reason to interfere in the matter at this stage. Appeal dismissed.
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