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2014 (6) TMI 725 - HC - VAT and Sales TaxReopening of case u/s 21 - Rejection of books of accounts - Best judgment assessment - Change of opinion - Held that:- Reason, on which the approval has been granted, was relevant and sufficient to form the 'belief' that there was escaped assessment. It is not the case of the change of opinion inasmuch as the issue raised in the proceeding, under Section 21 has not been adjudicated in the original assessment. It is settled principle of law that sufficiency of the material cannot be examined in the writ jurisdiction. Learned counsel for the petitioner has also not made any submission in this regard. - So far as challenge to the appellate order of the Joint Commissioner, remanding back the matter to the assessing authority, is concerned, the same cannot be allowed to be challenged under the writ jurisdiction. It was open to the petitioner to file an appeal against the said order before the Tribunal. No prejudice is caused to the petitioner. The petitioner has full opportunity to represent its case on merit before the assessing authority. - Decided against assessee.
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