TMI Blog1994 (7) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... identical, they are being disposed of by means of a common judgment. However, for the purpose of deciding the controversy in the said three cases we take the facts of the Writ Petition No. 152 of 1980 [Harbans Lal Malhotra v. Assistant Commissioner (Assessment) II, Sales Tax, Ghaziabad] which are almost similar to other two writ petitions. In the case of [Harbans Lal Malhotra v. Assistant Commissioner (Assessment II), Sales Tax], the notice issued under section 21 of the U.P. Sales Tax Act pertains to assessment year 1977-78, in the case of [Indo Swing Limited v. Assistant Commissioner (Assessment II), Sales Tax], Writ Petition No. 153 of 1980 the said notice pertains to assessment year 1976-77 and in the case of [Indo Swing Ltd. v. Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t requisitions goods in bulk from Ghaziabad, which is hardly at a distance of about 20 kms. from Delhi. In short, the case of the petitioner is that the stocks are transferred to the said depots along with the relevant copies of the agreements as well as sample copies of the indents received from the distributors. For this the petitioner has filed the relevant agreement as well as sample copies of indents for proving the said mode of stock transfer. The assessing authority after examining in great detail the various books and documents and considering the agreements so filed, by means of his order dated June 6, 1979, accepted the stock transfers. Thereafter the assessing authority has, however, served a notice dated February 13, 1980 under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the transfers of the goods from the factory to Ghaziabad and from there to the Delhi depot incorporating the details of the insurance policy pertaining to the said transfers. It further recorded that all the goods received at the Delhi depot were not sold but only part of the same were sold and rest remained with the depot and after detailed scrutiny it came to the conclusion that the said transfers amounted to stock transfer. Firstly the question is whether the impugned notice discloses any reason for issuance of such a notice and secondly whether on the facts and circumstances of the present case, it could be a case of change of opinion. 4.. Section 21(1) of the U.P. Sales Tax Act says that if the assessing authority has reason to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on arriving at a conclusion that the documents on record reveal that the transfer of the goods amounts to stock transfer. After recording this finding, the present notice amounts to re-examining the same matter again and make a fresh enquiry in the same matter. Admittedly, nothing has been found by the authorities for the year in question, thus it would only amount to change of opinion. The authority cannot issue any notice on account of change of opinion nor in the absence of any material for the year in question. 6.. This principle is well-settled. It has been held in the case of Commissioner of Sales Tax v. Gopalji, Varanasi 1974 UPTC 277. In this case the Sales Tax Officer got second thought about the applicability or effect of the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 which is similar to the provision of section 21 of the U.P. Sales Tax Act. After considering the provision of section 34 of the said Act the following observation has been made in the case of Commissioner of Incometax v. Bhanji Lavji [1971] 79 ITR 582 (SC) which is quoted as under: "When the primary facts necessary for assessment are fully and truly disclosed to the Income-tax Officer at the stage of the original assessment proceedings, he is not entitled, on a change of opinion, to commence proceedings for reassessment under section 34(1)(a)." 9.. To the similar effect is also the decision reported in [1971] 82 ITR 367 (Commissioner of Income-tax v. Dinesh Chandra H. Shah) wherein it is held that: "It appears that the Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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