- (1.) THE petitioner is a company having its office at Noida, U. P. It has imported SIM cards and Smart cards and thereafter they were sent to Hyderabad. In the assessment year 2000 -01, the assessment order under the U. P. Trade Tax Act, 1948 ("the Act") was passed on February 27, 2003, in which time was granted to the assessee to submit form F. The assessee submitted this form F and this was also accepted by the order dated July 4, 2003 and no tax was imposed.
(2.) IN the meantime, a proposal was also sent to the Additional Commissioner, Trade Tax, for granting approval for reopening assessment under section 21 of the U. P. Trade Tax Act, 1948 ("the Act").
(3.) THE Additional Commissioner issued notice dated March 5, 2007 to the petitioner to show cause as to why the approval for the reassessment proceedings under section 21 of the Act be not granted. The petitioner filed his objection on March 14, 2007. However, the approval was granted on March 20, 2007 and thereafter notice under section 21 was issued on March 22, 2007. Hence, the present writ petition.;