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2016 (8) TMI 24 - ALLAHABAD HIGH COURT

2016 (8) TMI 24 - ALLAHABAD HIGH COURT - TMI - Validity of revision assessment - powers under Section 10-B of the U.P. Trade Tax - Held that:- The mere consent of the counsel for the revisionist to produce the relevant books of accounts would clearly not confer the Deputy Commissioner with jurisdiction or authority to reopen or reassess the order of assessment bearing in mind the fact that he was exercising powers of revision. - order set aside - Decided in favor of appellant. - SALES/TRADE TAX .....

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who was engaged in the manufacture of steel casting was subjected to assessment proceedings and the order of assessment came to be made on 5.12.1996. The Deputy Commissioner proceeded to assume jurisdiction by issuing a show cause notice calling upon the revisionist to explain why the order of assessment be not revised. It becomes relevant to note here that Section 10-B of the Act confers powers upon the Commissioner or any other officer not below the rank of Joint Commissioner to call for and .....

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proceed to assess the revisionist again. As a reading of the order passed by the Deputy Commissioner would indicate it is a detailed essay of the allegations set forth in the show cause notice and the response of the revisionist thereto. In the penultimate paragraph of the said order, all that the Commissioner proceeds to record is that he was unable to correlate the figures and returns filed by the revisionist in the absence of all the relevant books of accounts having been produced before him. .....

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0;ि0 कार्यपालक ने अधिनियम की धरा १० बी में अपेक्षित पूर्व शर्त की कर्निर्धारन अधिकारी क .....

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क स्तर पर निकला है और न व्यापारी के द्वारा दिए गए स्पष्टीकरण के बाद इस तरह का कोई निष्कë .....

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;आ अतिरिक्त जाँच एवं तत्यों के संग्रह का एक अतिरिक्त अवसर दिया है जो निश्चित रूप से १० ê .....

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352;्थता यहाँ व्यक्त की है कि उसके सामने व्यापारी ने अपनी लेखपुस्तको को प्रस्तुत नहीं कì .....

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, the Tribunal proceeded to remand the matter to the Deputy Commissioner for fresh consideration. It becomes pertinent to note here that the recital in the order of the Tribunal that the relief claimed by the revisionist was restricted to directions of the Deputy Commissioner remanding the proceedings is patently incorrect. As the prayer in the memo of appeal preferred by the revisionist would indicate the relief sought was that the order of the Deputy Commissioner be set aside and the order of .....

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her the order of the assessing authority was legal or proper. The course of action so adopted by the Tribunal in the opinion of the Court was clearly misconceived. It becomes relevant to note that the revisional authority is conferred with the power to call for and examine the records relating to any order passed by an officer subordinate to him for the purpose of satisfying himself as to the legality or propriety of such order. The revisional power therefore has to be obviously exercised on the .....

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