2014 (10) TMI 940

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..... the quashing of the sanction order dated 23 August 2014 issued under section 29(7) of the U.P. Value Added Tax Act, 20081 by the Additional Commissioner, Grade-I, Commercial Taxes, Meerut-2 as also the notice dated 12 September 2014 issued by the Deputy Commissioner, Commercial Tax, Circle-6, Meerut3 for re-assessment as per the sanction granted on 23 August 2014. It transpires that for the Asse .....

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..... was passed on this notice. Thereafter, a notice dated 8 August 2014 was issued by the Additional Commissioner under section 29(7) of the Act as to why sanction may not be granted for the AY 2008-09 in regard to the taxability of 'tractor hood' on the ground that the 'tractor hood' sold by the petitioner did not fall in the category of 'tractor parts or tractor accessories' .....

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..... y Commissioner but was on the basis of the instructions issued by the Additional Commissioner in his letter dated 30 September 2013. It is also his contention that the Assessing Officer had earlier dealt with the audit objection and held that the 'tractor hood' falls in the category of 'tractor parts and tractor attachment' and parts thereof and, therefore, the sanction could not h .....

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..... sis of reasons recorded by the assessing authority, is satisfied that it is just and expedient so to do, authorises the assessing authority in that behalf, such assessment or re-assessment may be made within a period of eight years after expiry of assessment year to which such assessment or re-assessment relates notwithstanding such assessment or reassessment may involve a change of opinion: PRO .....

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..... do not consider it appropriate in this petition to examine as to whether this prima facie satisfaction of the Additional Commissioner is correct as the merit would be examined by the Deputy Commissioner who has issued the re-assessment notice dated 12 September 2014 pursuant to the sanction order dated 23 August 2014. There is, therefore, no merit in this petition. It is, accordingly, dismissed.< .....

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