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2009 (11) TMI 841 - ALLAHABAD HIGH COURTReopening of concluded assessment - Held that:- There is no denial in the counter-affidavit with regard to the filing of the reply by the petitioner before the Additional Commissioner, Grade 1, Trade Tax. It follows that the Additional Commissioner, Grade 1, Trade Tax has granted the permission without taking into consideration the reply dated March 10, 2005 filed by the petitioner. In view of the decision of the Division Bench of this court in S.K. Traders, Modi Nagar, Ghaziabad v. Additional Commissioner, Grade 1, Trade Tax Zone Ghaziabad [2007 (7) TMI 573 - ALLAHABAD HIGH COURT] the order granting the permission is bad on this ground also. The Additional Commissioner, Grade 1, Trade Tax, has not taken into consideration the reply filed by the petitioner. In view of the above, the writ petition succeeds and is allowed. Reassessment orders quashed.
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