9911796707
TMI Blog2012 (5) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... d for in the application dated 1st March, 2012 and further a writ of mandamus has been sought directing the respondent No.1 to supply the authenticated documents to the petitioner as prayed for in the application dated 1st March, 2012 for the assessment year 2001-02 (Central). The petitioner was assessed for the assessment year 2001-02 (Central) by order dated 31st March, 2003. On the basis of survey dated 30th June, 2003, a notice dated 22nd July, 2004 was issued initiating proceedings under Section 21(1) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act). The petitioner challenged the proceedings under Section 21(1) of the Act by filing a writ petition being Writ Petition (Tax) No.1159 of 2004 in which an interim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Learned counsel for the petitioner submits that unless the petitioner is supplied relevant materials, which is basis of the proceedings under Section 21(1) of the Act, no assessment can be made. The petitioner has placed reliance on the judgment of the Apex Court in the case of Tribhuvandas Bhimji Zaveri and another vs. Collector of Central Excise reported in (1997)11 SCC 276, Division Bench judgment of the Punjab and Haryana High Court in the case of Commissioner of Income Tax vs. Smt. Varsha Goyal reported in (2009)319 ITR 92 and a Division Bench judgment of this Court in the case of M/s Vehalana Steels and Alloys Pvt. Ltd. vs. State of U.P. and others reported in 2008 UPTC 1133 (Annexure-7 to the writ petition). Sri S.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Trade Tax Act. It appears that the petitioner has made certain interstate sales during the year in consideration in respect of which Form-C were submitted. On enquiry, it was found that the Form-C transactions were not genuine and the Form-C submitted by the petitioner was not issued by the purchasing parties and some of them were forged and on the basis of the said information, proceedings under Section 21 had been initiated. In the facts and circumstances of the case, we are of the view that there was sufficient material to form an opinion about the escaped assessment to reopen the proceeding. In these circumstances, we declined to interfere in the matter. Both the writ petitions fails and are dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertain materials. The respondents having disclosed the relevant materials in the earlier counter affidavit on the basis of which notice has been issued to the petitioner, we see no reason to issue any direction as prayed for in the writ petition. However, it is made clear that in case respondents rely on any other document which has not been filed along with the earlier counter affidavit, it is for the respondents to permit inspection of such document to the petitioner or provide copy of the same to the petitioner. Insofar as reliance on judgment of the Apex Court in the case of Tribhuvandas Bhimiji Zaveri and another vs. Consolidation Officer is concerned, in the aforesaid case following was observed in paragraph 9:- "9. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable with the Assessing Officer when the return of income was filed and processed, no specific items of jewellery and particulars of shares which in his opinion had escaped assessment were mentioned. Present is not a case where details of Forms-C on which reliance have been placed, are not given, rather show cause notice gives the specific details of all the Form-C which are claimed by the petitioner and the reasons of the allegation. Insofar as the Division Bench judgment of this Court in the case of M/s Vehalana Steels and Alloys Pvt. Ltd. vs. State of U.P. and others is concerned, in the said case the Division Bench held that principles of natural justice would require a copy of the original report to be supplied, instead of supplying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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