ASHWANI KUMAR MISHRA,J. - (1.) Heard learned Standing Counsel for the revisionist and Sri Praveen Kumar for the respondent.
(2.) Delay in filing of this revision has been explained to the satisfaction of the Court. Delay is accordingly condoned.
(3.) Tribunal has returned specific finding to the effect that notice under Section 21 of the U.P. Trade Tax Act has not been served upon the assessee, and consequently, reassessment proceedings are bad in law. Finding in that regard is based upon facts and materials brought on record, which have not been shown to be perverse or erroneous. Once notice has not been served, the proceedings initiated, on this count alone, must fail. The conclusions drawn by the Tribunal, therefore, does not require any interference.;