TMI Blog1999 (2) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... stered under the U. P. and Central Sales Tax Act at Agra. For the Assessment Year 1986-87 an order was passed on 31st December, 1990 under the Central Sales Tax Act. While accepting the books of account and records which were maintained in the regular course of business and were duly audited by the statutory auditors, the turnover disclosed was also accepted by the Sales Tax Authorities. Subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt year has escaped assessment or has been under-assessed or has been assessed at a rate lower than that at which it is assessable or any deduction or exemption was wrongly allowed in respect thereof. It only speaks that the reassessment is being made on the basis of change of opinion. Secondly, Mr. Bharatji has urged that the authorities were bound to follow the Circular dated 17th July, 1992 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leased to remand the matter back to the assessing authority and as such the present writ petition should fail. 6. We have considered the submissions of the assessee and the Department and we hold that on a mere change of opinion, no reassessment proceedings are permissible under the provisions of Section 21 of the Act. [See (1971) 79 I.T.R. 582, C.I.T. v. Bhanji Lavji]. We hold that the Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Assessment) was passed in haste without affording any opportunity to me petitioner to file any objection against the notice dated 28th March, 1995. Prima facie, this Court is satisfied that the said notice and the order passed thereunder were without any jurisdiction and in violation of the principles of natural justice. However, we are not really concerned with the aforesaid notice a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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