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2014 (10) TMI 940 - ALLAHABAD HIGH COURTValidity of re-assessment proceedings - permission u/s 29(7) of the U.P. VAT Act, 2008 - Held that - the Additional Commissioner has granted sanction for re-assessment by the Deputy Commissioner in exercise of the powers conferred on him under section 29 of the Act. The Deputy Commissioner has recorded his satisfaction in this regard - We do not consider it appropriate in this petition to examine as to whether this prima facie satisfaction of the Additional Commissioner is correct as the merit would be examined by the Deputy Commissioner who has issued the re-assessment notice dated 12 September 2014 pursuant to the sanction order dated 23 August 2014 - petition dismissed - decided against petitioner.
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