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TMI Blog2017 (11) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... f present writ petition, the petitioner has prayed for quashing of the order dated 28.02.2007 passed by the Additional Commissioner, Commercial Tax Grade (1), Allahabad under Section 29(7) of the U.P. VAT Act (hereinafter referred as 'the Act') as well as the order of the assessment dated 15.03.2013 (assessment year 2009-10). He has further prayed for issuance of mandamus directing the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Commissioner (Administration), Commercial Tax, Allahabad for the payment of a sum of Rs. 23,79,202/-. The counsel for the petitioner has therefore submitted that the same assessing authority has accepted the return both for the assessment year 2008-09 and 2009-10. He has further submitted that a notice dated 20.03.2013 has been issued by the assessing authority under Section 29 for the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 2009-10. Sri C.B. Tripathi, learned Standing Counsel has fairly accepted the above facts and submitted that prima facie there appears some error or mistake at the hand of the assessing authority while initiating the proceeding under Section 29 for the assessment year 2009-10. He has contended that so far as the present proceedings for the assessment year 2008-09 are concerned, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the petitioner has submitted that the petitioner has, in fact, deals in supply as well as civil contract of various government departments and the petitioner got a contract from Commercial Tax Department, Allahabad for construction of modular sector in the Commercial Tax Departmental Building at Allahabad. The contention of the counsel for the petitioner is that when the petitioner has completed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id assertions, we permit the petitioner to withdraw the appeal, if so advised, pending before the appellate authority for assessment year 2009-10. We further direct that so far as proceeding related to assessment year 2009-10 there remains no further proceeding, unless and until the department get any otherwise information or reason to believe, to proceed further. However, we clarify here that so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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