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2014 (3) TMI 609 - HC - VAT and Sales TaxOpportunity of being heard - order u/s 21(2) of the U.P. Trade Tax Act 1948 reassessment proceedings - Held that:- Decisions in SK. Traders Versus Additional Commissioner [2007 (7) TMI 573 - ALLAHABAD HIGH COURT] & Rajesh Kumar And Others Versus Deputy Commissioner of Income-Tax And Others [2006 (11) TMI 135 - SUPREME Court] followed - Only because certain consequences would ensue if the principles of natural justice are required to be complied with, the same by itself would not mean that the court would not insist on complying with the fundamental principles of law - If the principles of natural justice are to be excluded, the Parliament could have said so expressly - ordinarily unless excluded by operation of a statute, the superior courts while exercising power of judicial review shall proceed on the basis that assignment of reasons is imperative in character. While applying the principles of natural justice the court must also bear in mind the theory of useless formality and the prejudice doctrine Justice is not only be done but manifestly seem to be done - Opportunity of hearing has to be given to every assessee by the AC or C while considering the proposal for sanctioning/issuing of notice for reassessment under the proviso to Sub-section (2) of Section 21 of the Act and reasons are also to be recorded while granting sanction - Order set aside AC had not given any reasons for granting permission/sanction to proposal to reopen the assessment thus all proceedings taken in pursuance of the order also set aside - Decided in favour of assessee.
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