TMI Blog2017 (11) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 - - - Dated:- 7-11-2017 - Hon'ble Abhinava Upadhya And Hon'ble Ashok Kumar, JJ. For the Petitioner : Naveen Chandra Gupta For the Respondent : C.S.C. ORDER By means of 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 Commercial Tax Officer, Sector-3, Commercial Tax, Allahabad not to take any action in pursuance of the permission granted by the Additional Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 15.04.2013 has been challenged by the petitioner before the appellate authority and the appeal is pending till date. The contention of the counsel for the petitioner is that the impugned notice issued under Section 29(7) of the Act is based on the same facts and material as has been clearly indicated in the notice/order issued under Section 29 of the Act for the 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 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to this extent. We have noticed that for the aforesaid relief, the petitioner has already filed a Writ Petition No.44316 of 2012 which is pending consideration. We cannot pass any order in this writ petition with regard to the said claim as there are no pleadings in the present writ petition. However, it is always open to the petitioner to pursue the matter for its payment, if the petitioner is legally entitled, from the department in the pending writ petition or before the appropriate authority. In view of the aforesaid 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 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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