TMI Blog2023 (3) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... after Section 10-B of the Act proceedings has to be confined to the material on record that were available when the first assessment order was passed, any subsequent material cannot be the basis for reassessment in view of the law laid down - The order of the Tribunal is in consonance with the law, as such the revision filed by the State is liable to be dismissed. Revision dismissed. - Sales/Trade Tax Revision No. - 80 of 2021 - - - Dated:- 15-3-2023 - Hon'ble Pankaj Bhatia, J. For the Revisionist : Bipin Kumar Pandey For the Opposite Party : Aditya Pandey ORDER HON'BLE PANKAJ BHATIA,J. Heard Sri A.C. Tripathi, learned Standing Counsel for the State revisionist and Sri Aditya Pandey, learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies, it is essential to record the facts in brief, an assessment order came to be passed against the respondent on 23.06.2012, wherein the tax assessed against the respondent was quantified as Rs.1,03,07,804/- and it was also recorded that the respondent had deposited tax more than what was assessed and as such order of refund was passed. Subsequently, the Joint Commissioner revised the said order in exercise of powers under Section 10-B of the Act by means of order dated 01.06.2015. While passing the said order, the Commissioner held that the order of assessment passed earlier was an improper exercise of power and remanded the matter after quashing the order dated 26.03.2012 with direction to reassess. In terms of the said assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Authority when the assessment was done for the first time in the year 2012. The Tribunal further records that on perusal of the finding of the Assessing Officer, there were no material to demonstrate that the petitioner had charged development charges from the customers. Learned counsel for the respondent argues that the issue with regard to the scope of rectification or reassessment and the powers under Section 10-B of the Act, was considered before this Court in the case of M/s. A.K. Corporation and another Vs. State of U.P. and others (1994 U. P. T. C. - 75) . He placed specific reliance on paragraph no.13 of the said judgment, which records as under:- 13. From the above, it appears that while exercising the power of revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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