TMI Blog2007 (7) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT Madan B. Lokur, J. 1. Rule DB. The grievance of the Petitioner is that after a regular assessment was completed by the Respondents, it was reopened without recording any reasons. Learned counsel says that this is clearly impermissible in view of Section 24 of the Delhi Sales Tax Act, 1975. Reliance has been placed by learned Counsel on a Division Bench judgment of this Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for reopening the completed assessment and even in the notice, no reasons have been given for reopening the completed assessment. 4. Learned counsel for the petitioner has also placed reliance upon Circular No. 7 of 2001-02 dated 3rd March, 2001. This Circular issued by the Commissioner of Sales Tax makes a reference to M/s. Samagya Consultant Pvt. Ltd. and after quoting the relevant passage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was issued by this Court and the Respondents have filed their counter affidavit. It has been stated in the counter affidavit that while the recording of reasons before initiating proceedings for reassessment is a requirement under the Income Tax law, it is not a requirement under the Delhi Sales Tax, 1975. 8. We are of the view that this understanding of the law is totally contrary to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as specifically recorded that there must be an existence of reason on which belief is founded before a notice is issued. It is not necessary for the notice to state the reasons, but there must be existence of those reasons. 10. An Assessing Officer cannot view the reopening of a completed reassessment as a mechanical task because it can have serious consequences for the assessee and that is why ..... X X X X Extracts X X X X X X X X Extracts X X X X
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