TMI Blog2013 (5) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... s in sealed container or it was packed mushroom is a question of fact which will be examined by the Assessing Authority during reassessment proceedings. It is not appropriate to say anything in this regard at this stage of proceedings. Time and again, it has been said that where there is material in possession of the department to form an opinion that turnover has escaped assessment, proceedings for reassessment can be initiated. However, it shall be open to the petitioner to place all such materials before the Assessing Authority in support of his case that there is no escapement of turnover - NO merit in the present writ petition. - Writ Tax No. - 476 of 2013 - - - Dated:- 3-5-2013 - Prakash Krishna And Manoj Kumar Gupta,JJ. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the view taken by the Commissioner that mushroom is liable to tax, is legally unsustainable. The impugned order proceeds on wrong footing, according to the petitioner, that mushroom sold by the petitioner is packed mushroom, while it is not so. Further submission is that basis of proceedings for reassessment is the survey dated 29th November, 2010. In the said survey, no responsible person was found and at any rate, the said survey cannot be relevant for assessment year 2006-07. In reply, learned counsel for the respondents submits that there is sufficient material on record to form a belief that the turnover of the petitioner has escaped assessment. It was further submitted that mushroom sold by the farmer is exempted and not by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pproval granted by the Additional Commissioner, Kanpur is not as detailed as one might expect, however, he has approved the proposal sent by the Assessing Officer. It is not necessary on the part of the approving authority to give detailed reasons lest it may be said he had influenced the reassessment proceedings on merit. In Radico Khaitan Limited versus State of U.P. and others, (2010) 35 VST 280 (All), a Division Bench decision of this Court has held that the Court can only examine whether there was any material and whether material is relevant to form belief of escape turnover. The relevant paragraph is reproduced below: The Division Bench of this Court in the case of M/s. S. K. Traders , Modi Nagar, Ghaziabad Versus Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner has rightly withdrew his submission challenging the order under Section 21 (2) of the Act passed by the Additional Commissioner, Grade-1, Trade Tax, Moradabad Zone, Moradabad. The next question as to whether the mushroom sold by the petitioner was in sealed container or it was packed mushroom is a question of fact which will be examined by the Assessing Authority during reassessment proceedings. It is not appropriate to say anything in this regard at this stage of proceedings. Time and again, it has been said that where there is material in possession of the department to form an opinion that turnover has escaped assessment, proceedings for reassessment can be initiated. However, it shall be open to the petitioner to place ..... X X X X Extracts X X X X X X X X Extracts X X X X
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