TMI Blog2019 (2) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... ven to the rice millers free of cost in lieu of hulling charges on which tax has escaped to assessment. On perusal of first appellate order as well as the tribunal's order the issue is squarely covered in favour of the petitioner wherein similar controversy was involved with regard of broken rice given to the rice millers free of cost in lieu of hulling charges. The order dated 14.11.2017 granting permission to reopen the completed assessment as well as consequential reassessment notice dated 26.12.2017 for the assessment year 2012-13 are liable to be set aside being tantamount to change of opinion which is not permissible under the law - petition allowed. - Writ Tax No. - 385 of 2018 - - - Dated:- 30-1-2019 - Bharati Sapru And Piyush ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner purchased paddy from central pool and the same has been delivered to Food Corporation of India (in short 'FCI') on the direction issued by the Area Manager of the FCI. On the basis of the acknowledgment receipt the bills are prepared in accordance with the cost sheet issued by the Government of India. The bills raised from the FCI which are directly paid to the petitioner by the FCI. The petitioner pays Mandi fee on behalf of the FCI which is subsequently reimbursed by the FCI. The said modus operandi has been prescribed in the Scheme floated by the Government of India as well as from the State of Uttar Pradesh. The said procedure is being followed in the previous and subsequent years as well. The petitioner as per the Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of assessment. It was further argued that there is no fresh material on record for initiating reassessment proceeding. The present reassessment proceeding has only been initiated on the basis of change of opinion which is not permissible under the law. Moreover, it was also pointed out that broken rice (kana) which has been given free of cost to the hulling millers and millers have paid the tax on the sale of broken rice, hence there is no question of any escapement of tax on the said turn over. The said fact has been mentioned in paragraph 25 of the writ petition, which has not been controverted by the respondents in its reply in paragraph 14 of the counter affidavit. It was also argued by Mr. Pandey that against the assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice (kana) given free of cost in lieu of hulling charges. Rebutting the argument of the learned counsel for the respondent, Mr. Pandey, learned counsel for the petitioner has brought to the notice of the Court that subsequent reassessment impugned notice dated 26.12.2017, filed as Annexure 2 was issued only on the ground of non levy of tax of broken rice (kana) given to the rice millers as free of cost. The Hon'ble Supreme Court in the case of State of Uttar Pradesh and others vs. Aryaverth Chawal Udyog and others (2015) 17 SCC 324 has held that mere change of opinion while perusing the same material cannot be a reason to believe that a case of escaped assessment exists requiring assessment proceedings to be reopened. The Apex C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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