Tarun Agarwala, J. - (1.) Since the controversy involved in both the writ petitions are same, the same is being decided together. For facility, the facts of Writ Tax No. 539 of 2007 is being taken into consideration. The petitioner is engaged in the business of purchase and sale of non -pharos metals and is also engaged in the business of manufacturing brass ingots. For the aforesaid purpose of manufacturing brass ingots, the petitioner was importing brass scraps after paying customs duty for the assessment year 2000 -01 under the U.P. Trade Tax Act. The books of accounts were duly audited and produced before the assessing authority wherein the sales and purchases were checked, vouched and verified and the books of accounts as well as the production and sales of brass ingots and brass slag were accepted.
(2.) Thereafter, the assessing officer, namely, the Assistant Commissioner (Assessment), Trade Tax, sent a proposal to the Additional Commissioner under the proviso to Sec. 21(2) of the U.P. Trade Tax Act seeking permission to make a reassessment under Sec. 21(2) of the Act for the assessment year 2000 -01. The proposal for reassessment was based on a reason to believe on the basis of a report received from SIB authorities after the assessment order was passed. In the proposal letter, it was indicated that the SIB authorities had indicated that the production of brass ingots disclosed by the petitioner was less then the production of other manufacturers, and that, as per the general norms, the production should be 94 per cent from the brass scrap. The proposal indicated that less production was shown by the petitioner to the tune of 54 per cent and, therefore, there was a huge melting loss which indicated, escapement of tax.
(3.) On the basis of this proposal, the Additional Commissioner issued a notice to the petitioner to show cause why permission should not be granted and, after considering the reply, the Additional Commissioner granted permission to the assessing officer to make reassessment for the assessment year 2000 -01. Based on this permission, notice was issued by the assessing officer under Sec. 21(2) of the Act directing the petitioner to appear for reassessment. The petitioner, being aggrieved by the order of the Additional Commissioner granting permission as well as the consequential notice issued by the assessing officer, has filed the present writ petition for its quashing.;