2010 (7) TMI 980

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..... or The Respondent : C.S.C.  JUDGMENT: Heard Sri R.R. Agrawal learned counsel for the petitioner and learned standing counsel. In both the writ petitions, the petitioner is challenging the order passed by the Addl. Commissioner, Trade Tax granting approval to initiate proceedings under section 21 of the Act for the assessment year 1999-2000 both under U.P. Trade Tax Act and Central Sales Ta .....

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..... g Authority in the re-assessment proceedings. In the facts and circumstances of the case, we are of the view that there was sufficient material on record for the assessing authority to form a belief of escaped assessment and to initiate the proceeding under section 21 of the Act. The initiation of proceeding under section 21 are accordingly upheld. On the facts and circumstances of the case, we .....

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