SAUMITRA DAYAL SINGH,J. - (1.) This writ petition has been filed by the petitioner, challenging the reassessment proceeding initiated against the petitioner for the assessment year 2007-08.
(2.) It appears that the reassessment proceeding had been drawn because the Assessing Officer had formed a reason to believe that the 'Mandi Shulk' is part of the taxable turnover of the assessee and that it should have been taxed as such. During the pendency of this writ petition, in the case of the petitioner itself the said issue has been dealt with and decided on merits by the Commercial Tax Tribunal, Saharanpur in Second Appeal No. 267 of 2016 and Second Appeal No. 401 of 2016 for the assessment year 2013-14 vide its order dated 14.12.2016, the Tribunal has specifically held that the 'Mandi Shulk' is not part of the taxable turnover.
(3.) Sri C.B. Tripathi, learned counsel for the State of U.P. fairly states that the aforesaid order of the Tribunal has been accepted by the department and thus it has attained finality. In view of the above, the reason to believe recorded by the Assessing Officer that forms the subject matter of challenge in the present proceeding does not survive. Consequently, the permission and approval granted by the Additional Commissioner also does not survive, those authorities being bound by the order of the Tribunal.;