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2014 (1) TMI 1613 - HC - VAT and Sales TaxProvisional assessment under Section 25 (1) of UP Value Added Tax Act, 2008 - Held that:- The provisions of Section 25 (1) (iii) authorise the assessing officer to make provisional assessment on the basis of material available on record with him. Whenever it appears to the assessing authority that the turnover of sale or purchase or both disclosed by the dealer is not worthy of credit, he can make provisional assessment after giving notice to the assessee of such proposed assessment - The petitioner has filed the returns. The assessing officer has not referred to any material in the notice. He has however stated in the last sentence of the second paragraph of the notice that the petitioner has constructed flats and has sold them which amount to deemed sale, on which he has not accepted the liability of payment of tax and has given a show cause notice to the petitioner to appear before him to give a reply. The assessing authority has not yet exercised jurisdiction to make a provisional assessment under Section 25 (1) of the Act. He has given the notice inviting objection on assumption of facts on which he may exercise his authority. If the petitioner satisfies the assessing authority that he has not sold any flats during the relevant period, the assessing authority may not make any assessment. His satisfaction will depend on the reply to be given by the petitioner. At this stage it cannot be said that there are no jurisdictional fact existing on which the power to make provisional assessment has been initiated - Decided against assessee.
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